Statute section
IRC section 6330
Notice and opportunity for hearing before levy (Collection Due Process)
Country
United States
Section
6330
Updated
2026-05-20
Operative text
Section 6330 provides procedural rights to taxpayers before the IRS levies on property to collect tax. A taxpayer may request a Collection Due Process hearing and petition the Tax Court for review within 30 days of the determination. The Supreme Court held the 30-day deadline is non-jurisdictional and subject to equitable tolling in Boechler v. Commissioner (2022).
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Primary sources
- 26 U.S.C. section 6330Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.