| 1974 - 406 ÆäÀÌÁö
...5171, Feb. 26, 1973] ¡× 301.6331-1 Levy and distraint. (a) Authority to levy — (1) In general. It any person liable to pay any tax neglects or refuses to pay such tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
| 1949 - 522 ÆäÀÌÁö
...any such certificate may be recorded. (53 Stat. 357; 26 USC 3103) ¡× 182.484 Assessments become lien. If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, penalty, additional amount, or addition to such tax, together with any costs... | |
| United States. Congress. Senate. Committee on Finance - 1976 - 778 ÆäÀÌÁö
...representing a tax. ******* SEC. 6331. LEVY AND DISTRAINT. (a) AUTHORITY OF SECRETARY OR DELEGATE. — If any person liable to pay any tax neglects or refuses to pay the same within 10 days after notice and demand, it shall be lawful for the Secretary or his delegate to collect... | |
| United States. Congress. Senate. Committee on Finance - 1984 - 160 ÆäÀÌÁö
...(Revenue Officer) spends serving bank levies." (Treasury Task Force, Recommendation 1-4.) Background If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
| President's Private Sector Survey on Cost Control (U.S.) - 1984 - 40 ÆäÀÌÁö
...(Revenue Officer) spends serving bank levies. " (Treasury Task Force, Recommendation 1-4.) Background If any person liable to pay any tax neglects or refuses to pay the tax within 10 days after notice and demand, the district director to whom the assessment is charged... | |
| Richard F. Duncan, William H. Lyons, Catherine Lee Wilson - 2011 - 688 ÆäÀÌÁö
...Pub. L. No. 99-514, 100 Stat. 2085 (1986). Section 6321 of the Internal Revenue Code of 1986 provides: "If any person liable to pay any tax neglects or refuses to pay the same after demand, the amount (including any interest, additional amount, addition to tax, or assessable penalty, together with any... | |
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