§6305 — Collection of certain liability
5 cases·2 distinguished·3 cited
Statute Text — 26 U.S.C. §6305
Upon 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—
no interest or penalties shall be assessed or collected,
for such purposes, paragraphs (4), (6), and (8) of section 6334(a) (relating to property exempt from levy) shall not apply,
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,
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
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.
No 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.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6305-1 Assessment and collection of certain liability
- Treas. Reg. §Treas. Reg. §301.6305-1(a) Scope.
- Treas. Reg. §Treas. Reg. §301.6305-1(b) Assessment and collection—(1) General rule.
- Treas. Reg. §Treas. Reg. §301.6305-1(c) Additional limitations and conditions—(1) Interest and penalties.
- Treas. Reg. §Treas. Reg. §301.6305-1(d) Review of assessments and collections—(1) Federal courts.
- Treas. Reg. §Treas. Reg. §301.6305-1(e) Internal Revenue regional service centers.
- Treas. Reg. §Treas. Reg. §301.6305-1(i) §301.6305-1(i)
- Treas. Reg. §Treas. Reg. §301.6305-1(v) §301.6305-1(v)
5 Citing Cases
1994) ("Unlike a summary assessment, a deficiency assessment requires the IRS to follow a number ofstatutory steps before it may undertake to collect the deficiency."); see also Prestwich v. IRS, 796 F.2d 582, 584 (1st Cir. 1986) ("Section 6305(b) therefore reflects the logical intent ofCongress to keep the IRS from becoming embroiled in matters between states and individuals in which the federal agency has no direct involvement.").
Section 6305 was added to the Code in 1975. See Social Services Amendments of 1974, Pub. L. No. 93-647, sec. 101(b)(1), 88 Stat. at 2358. There is no reason to believe - 29 - that the Congress which enacted FETIA 35 years later focused on the clause in section 6305(a) excluding interest and additions to tax, let alone that it considered (but decid
Section 6305 was added to the Code in 1975. See Social Services Amendments of 1974, Pub. L. No. 93-647, sec. 101(b)(1), 88 Stat. at 2358. There is no reason to believe - 29 - that the Congress which enacted FETIA 35 years later focused on the clause in section 6305(a) excluding interest and additions to tax, let alone that it considered (but decid