Loopholes > Federal > 60-Day Collection Stay for First Delinquency
OTHER LOW SAVINGS INDIVIDUAL

60-Day Collection Stay for First Delinquency

IRC §6305(a)(4)

Provides an automatic 60-day stay of collection activities following the first notice and demand for a specific delinquency assessment.

Eligibility

Taxpayers facing their first assessment for a specific delinquency under court or administrative orders.

Frequently Asked Questions

Who is eligible for the 60-Day Collection Stay for First Delinquency?

Taxpayers facing their first assessment for a specific delinquency under court or administrative orders.

How does the 60-Day Collection Stay for First Delinquency work?

Provides an automatic 60-day stay of collection activities following the first notice and demand for a specific delinquency assessment.

What law authorizes the 60-Day Collection Stay for First Delinquency?

The 60-Day Collection Stay for First Delinquency is authorized under IRC §6305(a)(4) of the Internal Revenue Code (Title 26, United States Code).

Statutory Text — IRC §6305

Source: Internal Revenue Code, Title 26, United States Code

§ 6305. Collection of certain liability(a) In generalUpon receiving a certification from the Secretary of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the Secretary shall assess and collect the amount certified by the Secretary of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that—(1) no interest or penalties shall be assessed or collected, (2) for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply, (3) there shall be exempt from levy so much of the salary, wages, or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children, (4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular person or persons, the collection shall be stayed for a period of 60 days immediately following notice and demand as described in section 6303, and (5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such section 452(b) with respect to the same obligor. (b) Review of assessments and collectionsNo court of the United States, whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the Secretary under subsection (a), nor shall any such assessment and collection be subject to review by the Secretary in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the State by an individual in any State court or before any State agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section. (Added Pub. L. 93–647, § 101(b)(1), Jan. 4, 1975, 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g), Aug. 13, 1981, 95 Stat. 862; Pub. L. 104–193, title III, § 361(a), Aug. 22, 1996, 110 Stat. 2242.) Editorial Notes References in TextSection 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare.

Showing first 3,000 characters of full section text.