# 26 U.S.C. § 6502: Collection after assessment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6502>. Cite pinpoints as 26 U.S.C. § 6502(a)(1).

## § 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—

**§ 6502(a)(1)** within 10 years after the assessment of the tax, or

**§ 6502(a)(2)** if—

**§ 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

**§ 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 release.

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 unenforceable.

## § 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 given.

## Regulations

- [Treas. Reg. § 301.6502-1](/26/reg/301.6502-1.md): Collection after assessment. (interprets § 6502)

## Final rules

- [71 FR 52444](https://www.federalregister.gov/documents/2006/09/06/E6-14610/collection-after-assessment) (2006): Collection After Assessment

## Leading cases

- [United States v. Botefuhr, 309 F.3d 1263 (10th Cir. 2002)](https://www.courtlistener.com/opinion/7109214/united-states-v-botefuhr/)
- [United States v. Weintraub, 613 F.2d 612 (6th Cir. 1979)](https://www.courtlistener.com/opinion/373822/united-states-v-morris-weintraub/)
- [Foutz v. United States, 72 F.3d 802 (10th Cir. 1995)](https://www.courtlistener.com/opinion/710106/liane-b-foutz-v-united-states/)

## Connections

Cites: § 6335 Sale of seized property; § 6343 Authority to release levy and return property

Cited by: § 4961 Abatement of second tier taxes where there is correction; § 6015 Relief from joint and several liability on joint return; § 6103 Confidentiality and disclosure of returns and return information; § 6330 Notice and opportunity for hearing before levy; § 6331 Levy and distraint; § 6344 Cross references; § 6503 Suspension of running of period of limitation; § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax; § 6694 Understatement of taxpayer’s liability by tax return preparer; § 6703 Rules applicable to penalties under sections 6700, 6701, and 6702; § 7508 Time for performing certain acts postponed by reason of service in combat zone or contingency operation

Derived from: 1939 § 276; 1939 § 874(b)(2); 1939 § 1016; 1939 § 1635(d); 1939 § 3312(d); 1939 § 3714(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 806
- 1966-11-02: [Pub. L. 89-719](/26/act/89-719.md), 80 Stat. 1146
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3573
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2412
- 1990-11-05: [Pub. L. 101-508](/26/act/101-508.md), 104 Stat. 1388
- 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 764