26 U.S.C. § 6326
§ 6326. Administrative appeal of liens
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1988 by the Technical and Miscellaneous Revenue Act of 1988. Last changed November 10, 1988 by the Technical and Miscellaneous Revenue Act of 1988.
Every change, newest first (1)
- November 10, 1988Technical and Miscellaneous Revenue Act of 1988 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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.