26 U.S.C. § 6330 — Notice and opportunity for hearing before levy
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> Official source: https://uscode.house.gov/quicksearch/get.plx?title=26§ion=6330 — Internal Revenue Code text as published by the U.S. House Office of the Law Revision Counsel, USLM bulk release point 119-102, retrieved 2026-09-09. Cite as: IRC § 6330. **Statutory text only** — editorial notes, amendment history and effective-date notes are omitted; confirm currency for amendments after the release point.
(a) Requirement of notice before levy › (1) In general No levy may be made on any property or right to property of any person unless the Secretary has notified such person in writing of their right to a hearing under this section before such levy is made. Such notice shall be required only once for the taxable period to which the unpaid tax specified in paragraph (3)(A) relates.
(a) Requirement of notice before levy › (2) Time and method for notice The notice required under paragraph (1) shall be— (A) given in person; (B) left at the dwelling or usual place of business of such person; or (C) sent by certified or registered mail, return receipt requested, to such person’s last known address; not less than 30 days before the day of the first levy with respect to the amount of the unpaid tax for the taxable period.
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