I.R.C. § 6502(a) Length Of Period
Where 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—
I.R.C. § 6502(a)(2)
I.R.C. § 6502(a)(2)(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
I.R.C. § 6502(a)(2)(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
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
I.R.C. § 6502(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
(Aug. 16, 1954, ch. 736, 68A Stat. 806; Nov. 2, 1966,
Pub. L. 89-719, title I, Sec. 113(b), 80 Stat. 1146; Oct. 4, 1976, Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), 90 Stat. 1834; Nov. 10, 1988, Pub. L. 100-647, title I, Sec. 1015(u)(1), 102 Stat. 3573; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7811(k)(2), 103 Stat. 2412; Nov. 5, 1990, Pub. L. 101-508, title XI, Sec. 11317(a), 104 Stat. 1388-458; Pub. L. 105-206, title III, Sec. 3461(a), July 22, 1998, 112 Stat 685.)
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3461(a)(1) struck paragraph (2), inserted new paragraph (2), and struck the first sentence following
paragraph (2). Prior to being struck, the material read as follows:
“(2) 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
“The period so agreed upon may be extended by subsequent agreements in writing made
before the expiration of the period previously agreed upon.”
1990 - Subsec. (a)(1). Pub. L. 101-508, Sec. 11317(a)(1), substituted ‘10 years’ for ‘6 years’.
Subsec. (a)(2). Pub. L. 101-508, Sec. 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.
EFFECTIVE DATE OF 1998 AMENDMENTS
Section 3461(c) of Pub. L. 105-206 provided that:
“(1) In general. -- The amendments made by this section shall apply to requests to
extend the period of limitations made after December 31, 1999.
“(2) Prior request. -- If, in any request to extend the period of limitations made
on or before December 31, 1999, a taxpayer agreed to extend such period beyond the
10-year period referred to in section 6502(a) of the Internal Revenue Code of 1986, such extension shall expire on the latest of--
“(A) the last day of such 10-year period,
“(B) December 31, 2002, or
“(C) in the case of an extension in connection with an installment agreement, the
90th day after the end of the period of such extension.”
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
Section 1015(u)(2) of Pub. L. 100-647 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.