§63311
1 cases·1 cited
Statute Text — 26 U.S.C. §63311
Statute text not available for this section.
1 Citing Cases
Section 6331(d) provides that the levy authorized in section 63311(-a) may be made wieth respect to unpaid 1) tax liability only if the Commissioner has given swritten notice to the taxpayer 30adays before the-levy.- Section 6330(a) requïres the Commiss.ioner to send a written notice to the tãxpayer of the amount of ther unpaid