26 U.S.C. § 6502

Collection after assessment

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(a) Length of periodWhere the assessment of any tax imposed by this title has been made within the period of limitation properly applicable thereto, such tax may be collected by levy or by a proceeding in court, but only if the levy is made or the proceeding begun—(1) within 10 years after the assessment of the tax, or(2) if—(A) there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or(B) there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release.If a timely proceeding in court for the collection of a tax is commenced, the period during which such tax may be collected by levy shall be extended and shall not expire until the liability for the tax (or a judgment against the taxpayer arising from such liability) is satisfied or becomes unenforceable.(b) Date when levy is considered made

The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.

(Aug. 16, 1954, ch. 736, 68A Stat. 806; Pub. L. 89–719, title I, § 113(b), Nov. 2, 1966, 80 Stat. 1146; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title I, § 1015(u)(1), Nov. 10, 1988, 102 Stat. 3573; Pub. L. 101–239, title VII, § 7811(k)(2), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 101–508, title XI, § 11317(a), Nov. 5, 1990, 104 Stat. 1388–458; Pub. L. 105–206, title III, § 3461(a), July 22, 1998, 112 Stat. 764.)Editorial NotesAmendments

1998—Subsec. (a). Pub. L. 105–206, § 3461(a)(2), struck out first sentence of concluding provisions which read as follows: “The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.”

Subsec. (a)(2). Pub. L. 105–206, § 3461(a)(1), added par. (2) and struck out former par. (2) which read as follows: “prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before the expiration of such 10-year period (or, if there is a release of levy under section 6343 after such 10-year period, then before such release).”

1990—Subsec. (a)(1). Pub. L. 101–508, § 11317(a)(1), substituted “10 years” for “6 years”.

Subsec. (a)(2). Pub. L. 101–508, § 11317(a)(2), substituted “10-year period” for “6-year period” wherever appearing.

1989—Subsec. (a). Pub. L. 101–239 substituted “unenforceable” for “enforceable” in last sentence.

1988—Subsec. (a). Pub. L. 100–647 amended last sentence generally. Prior to amendment, last sentence read as follows: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”

1976—Subsec. (a)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1966—Subsec. (a). Pub. L. 89–719 inserted sentence at end providing that the period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.

Statutory Notes and Related SubsidiariesEffective Date of 1998 Amendment

Amendments by Pub. L. 105–206 applicable to requests to extend period of limitations made after Dec. 31, 1999, with special provisions relating to requests made on or before such date, see section 3461(c) of Pub. L. 105–206, set out as a note under section 6501 of this title.

Effective Date of 1990 Amendment

Amendment by Pub. L. 101–508 applicable to taxes assessed after Nov. 5, 1990, and to taxes assessed on or before that date if the period specified in this section (determined without regard to the amendments made by Pub. L. 101–508) for collection of such taxes has not expired as of such date, see section 11317(c) of Pub. L. 101–508, set out as a note under section 6323 of this title.

Effective Date of 1989 Amendment

Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.

Effective Date of 1988 Amendment

Pub. L. 100–647, title I, § 1015(u)(2), Nov. 10, 1988, 102 Stat. 3573, provided that: “The amendment made by this subsection [amending this section] shall apply to levies issued after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, except in a case in which a lien or title derived from enforcement of a lien held by United States has been enforced by a civil action or suit which has become final by judgment, sale, or agreement before Nov. 2, 1966, or in a case in which the amendment would impair a priority held by any person other than United States holding a lien or interest prior to Nov. 2, 1966, operate to increase liability of such person, or shorten the time for bringing suit with respect to transactions occurring before Nov. 2, 1966, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

Notes of Decisions

Cited in 448 cases (76 in the last 5 years), 1957–2026 · leading case: United States v. Holmes, 727 F.3d 1230 (10th Cir. 2013).

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United States v. Holmes, 727 F.3d 1230 (10th Cir. 2013). · cites it 12× “The government argues that its claims are instead limited only by the ten- year statute of limitations of 26 U.S.C. § 6502 (a). This is not the position that the government took in the district court.”

Vieira v. Gaither (In re Gaither), 595 B.R. 201 (Bankr. D.S.C. 2018). · cites it 6× “In Vaughan , the specific issue before the court was whether a trustee could step into the shoes of the IRS under § 544(b) to avail herself of the ten-year statute of limitations under 26 U.S.C. § 6502 8 and thus avoid a fraudulent transfer that would otherwise be barred by New…”

Klingshirn v. United States (In Re Klingshirn), 209 B.R. 698 (6th Cir. BAP 1997). · cites it 16× “§ 6503 (h), which allows the government additional time to collect taxes upon a taxpayer’s *700 bankruptcy filing, applies when the taxpayer had previously agreed to an extension of the deadline to collect the taxes under 26 U.S.C. § 6502 (a)(2). II. JURISDICTION AND STANDARD OF…”

United States v. Johnson, 920 F.3d 639 (10th Cir. 2019). · cites it 6× “§ 1291 , we conclude the state-law claim is governed by the ten-year statute of limitations set out in 26 U.S.C. § 6502 (a) because the Government is proceeding in its sovereign capacity.”

United States v. Donahue Indus., Inc., Dba Donahue Printing Co., & Rainier Nat'l Bank, 905 F.2d 1325 (9th Cir. 1990). · cites it 6× “3 The bank argued (1) that the levy enforcement action was barred by the statute of limitations set forth in 26 U.S.C. § 6502 (a)(1); 4 (2) that it was not required to surrender property pursuant to 26 U.”

Mukamal v. Citibank N.A. (In re Kipnis), 555 B.R. 877 (Bankr. S.D. Florida 2016). · cites it 4× “26 U.S.C. § 6502 (a)(1). While § 6502(a)(1) establishes the ten year deadline for the IRS to collect taxes, another IRC section, 26 U.”

United States v. Rodgers, 461 U.S. 677 (1983). · cites it 2× “See 26 U. S. C. §§ 6502 (a), 7401, 7402(a). Yet a third route is administrative levy under 26 U.”

United States v. Michael Norwood, 49 F.4th 189 (3rd Cir. 2022). · cites it 4× “” 26 U.S.C. § 6502 (a) (emphasis added). Based on this language, the District Court concluded that collection was proper insofar as the Government commenced its enforcement action before May 30, 2017, and thus there was no ex post facto issue.”

Markham, etc v. Fay, 74 F.3d 1347 (1st Cir. 1996). · cites it 4× “The IRS may collect the tax by levy or by bringing a proceeding in court, which according to the pre-1990 version of 26 U.S.C. § 6502 applicable in this case, must be done “within six years after the assessment of the tax.”

Chandler v. United States, 338 F. Supp. 3d 592 (N.D. Tex. 2018). · cites it 3× “Chandler's Motion to Amend Complaint seeks to amend her complaint to add claims under 26 U.S.C. § 6502 . See Dkt. No. 25 at 2. Rule 15(a)(1) provides that "[a] *604 party may amend its pleading once as a matter of course within: (A) 21 days after serving it, or (B) if the…”

Hillen v. City of Many Trees (In re CVAH, Inc.), 570 B.R. 816 (Bankr. D. Idaho 2017). · cites it 3× “§ 3306 , and Internal Revenue Code (“IRC”), 26 U.S.C. § 6502 , to recapture any transfers made by CVAH to the defendants within six years prior to the petition filing date.”

Gordon v. Harrison (In re Alpha Prot. Servs., Inc.), 531 B.R. 889 (Bankr. M.D. Ga. 2015). · cites it 4× “In support, the Trustee cites to 26 U.S.C. § 6502 , which provides that “[w]here the assessment of any tax imposed by this title has been made .”

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— 26 U.S.C. § 6502(a) — 4 cases

United States v. Joel E. Cook, 494 F.2d 573 (5th Cir. 1974).

United States v. Mensik, 335 F. Supp. 770 (M.D. Penn. 1971).

Michelle Merceri v. Deutsche Bank Ag A/k/a (Wash. Ct. App. 2018).

United States v. Seeley (D. Mass. 2018).

— 26 U.S.C. § 6502(a)(1) — 3 cases

Ebner v. Kaiser ex rel. Kaiser Trust (In re Kaiser), 525 B.R. 697 (Bankr. N.D. Ill. 2014).

United States v. Geddes (D. Utah 2022).

Herron v. Internal Revenue Serv., United States of Am. (Bankr. W.D. Pa. 2021).

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