§3466
11 cases·1 followed·10 cited—9% support
Statute Text — 26 U.S.C. §3466
Statute text not available for this section.
11 Citing Cases
3713, often referred to as the Federal priority statute, provides that when the estate ofa deceased debtor, in the custody ofthe executor or administrator, is not enough to pay all debts ofthe debtor, a claim of the U.S.
yees of the Government whose collection activities are part of their jobs. See 15 U.S.C. sec. 1692a(6) (2000). Congress has amended the Internal Revenue Code to require respondent to observe some FDCPA procedures. See sec. 6304 as added by RRA 1998, sec. 3466, 112 Stat. 768; see also H. Conf. Rept. 105-599, at 291 (1998), 1998-3 C.B. 747, 1045. Petitioner’s reliance upon FDCPA practices that Congress has not included in the Internal Revenue Code is unavailing. Nor has petitioner convinced us tha