TITLE 26 > Subtitle F > CHAPTER 64 > Subchapter D > PART II > § 6331
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§ 6331. Levy and distraint
(a) Authority of Secretary
If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia, by serving a notice of levy on the employer (as defined in section 3401(d)) of such officer, employee, or elected official. If the Secretary makes a finding that the collection of such tax is in jeopardy, notice and demand for immediate payment of such tax may be made by the Secretary and, upon failure or refusal to pay such tax, collection thereof by levy shall be lawful without regard to the 10-day period provided in this section.
THIS MEANS THAT ONLY GOV'T, STATE & DISTRICT OF COLUMBIA EMPLOYEES CAN BE LEVIED NOT YOU AND I, THOSE WHO WORK OUTSIDE OF GOV'T!
THEY SAY THIS PART IS CONFUSING, FUNNY THEY WOULD SAY THAT WHEN IT DOESN'T BENEFIT THEM.
REF: CORNELL UNIVERSITY LAW SCHOOL
This is good to know as I am expecting a tax levy coming soon. I left Iraq sooner than I had imagined, and while I do plan to pay the state I used to live in, I cannot do that until I pay the FED gov. off 1st. Sucks.
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