§3203

3203, and garnishment, 28 U.S.C. sec. 3205, without the need "to obtain a civiljudgment prior to enforcing a criminal restitution order," Mays, 430 F.3d at 966. But FDCPA's civil remedies grant the Government "statutory authorityto enforce only the tenus ofa restitution order, not to take an enforcement action that would exceed a restitution o

3203, and garnishment, 28 U.S.C. sec. 3205, without the need "to obtain a civiljudgment prior to enforcing a criminal restitution order," Mays, 430 F.3d at 966. But FDCPA's civil remedies grant the Government "statutory authorityto enforce only the tenus ofa restitution order, not to take an enforcement action that would exceed a restitution o

3202 (West 2001) provides that certain types ofdocuments are exempt from the State tax, including "[d]eeds between * * * parent and child * * * without actual consideration therefor".

3203 (West 2002). Accordingly, petitioner reasons his section 83(b) election was invalid. Stock is property for purposes of section 83. Childs v. Commissioner, 103 T.C. 634, 648-649 (1994), affd. without published opinion 89 F.3d 856 (11th Cir. 1996); sec. 1.83-3(e), Income Tax Regs. Property is “transferred” for purposes of section 83(b) when