§3445

1 cases·1 cited

Statute Text — 26 U.S.C. §3445

Statute text not available for this section.

1 Citing Cases

Roderick E. & Jeanette S. Carlson, Petitioner 116 T.C. No. 9 · 2001

d the Internal Revenue Service as to whether permits like petitioners’ fishing permit constitute property or a right to property for purposes of secs. 6321 and 6331. See Internal Revenue Service Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3445(c)(2), 112 Stat. 763; 144 Cong. Rec. S4518 (daily ed. May 7, 1998) (statement of Sen. Stevens) (“The State of Alaska has never conceded that these permits are property that may be seized by IRS. Yet, the IRS seizes them”.). However, in the