26 U.S.C. § 6326 — Administrative appeal of liens

submitted 38 years ago by Pub. L. 100-647 to r/title-26-INTERNAL-REVENUE-CODE · 123 words · no verdicts yet

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the actual law source: uscode.house.gov ↗public domain

(a) In general

In such form and at such time as the Secretary shall prescribe by regulations, any person shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this subchapter on the property or the rights to property of such person for a release of such lien alleging an error in the filing of the notice of such lien.

(b) Certificate of release

If the Secretary determines that the filing of the notice of any lien was erroneous, the Secretary shall expeditiously (and, to the extent practicable, within 14 days after such determination) issue a certificate of release of such lien and shall include in such certificate a statement that such filing was erroneous.

Source credit: (Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.)

history & why it existsrecord from the source credit

1988Enacted · Pub. L. 100-647 · 102 Stat. 3743

A history note hasn’t been published yet. The record shows enactment by Pub. L. 100-647 on 1988-11-10.

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