Marty J. Meehan - Page 7
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July 22, 1998, enactment. RRA 1998 sec. 3401(d), 112 Stat. 750.
Thus, if a collection action is initiated before January 19,
1999, section 6330 is inapplicable and this Court has no
jurisdiction to review the propriety of the collection action.
See Parker v. Commissioner, supra.
The applicable regulation indicates that if a continuing
wage levy is served on the taxpayer’s employer before the
effective date of section 6330, any amounts collected pursuant to
such a levy, including amounts collected after the effective date
of that section, are not subject to the requirements of section
6330. Section 301.6330-1(a)(4), Example (1), Proced. & Admin.
Prior to January 19, 1999, the IRS issues a
continuous levy on a taxpayer’s wages and a levy on
that taxpayer’s fixed right to future payments. The
IRS is not required to release either levy on or after
January 19, 1999, until the requirements of section
6343(a)(1) are met. The taxpayer is not entitled to a
CDP [Collection Due Process] Notice or a CDP hearing
under section 6330 with respect to either levy because
both levy actions were initiated prior to January 19,
7 The final regulations were issued on Jan. 17, 2002, and
are effective for any levy that occurs on or after Jan. 19, 1999.
Sec. 301.6330-1(j), Proced. & Admin. Regs. The parties rely on
the temporary regulations, which are effective with respect to
any levy occurring on or after Jan. 19, 1999, and before Jan. 22,
2002. Sec. 301.6330-1T(j), Temporary Proced. & Admin. Regs., 64
Fed. Reg. 3413 (Jan. 22, 1999). The temporary regulations
contain the same example provided in the final regulations that
is quoted in the text above.
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