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(i) In general.--Except as
otherwise provided in section 6851
or 6861, no levy or proceeding in
court shall be made, begun, or
prosecuted against the individual
making an election under subsection
(b) or (c) or requesting equitable
relief under subsection (f) for
collection of any assessment to
which such election or request
relates until the close of the 90th
day referred to in subparagraph
(A)(ii), or, if a petition has been
filed with the Tax Court under
subparagraph (A), until the
decision of the Tax Court has
become final. * * *
The above provision would prohibit any levy until the
section 6015 election is finally resolved. Thus, any final
decision in the section 6330 case allowing the levy to proceed
would be unenforceable against the electing spouse until the
section 6015 matter was resolved. This probably would be reason
to stay the section 6330 case pending outcome of the section 6015
matter. However, if the section 6330 case were not stayed and we
entered a decision authorizing the levy action, the levy still
would be prohibited until resolution of the section 6015
election. See sec. 6015(e)(1)(B)(i). Indeed, the section 6015
election might eventually result in a separate section 6015(e)
stand-alone case before us, and we might be called upon to enjoin
levy action that we previously authorized in the section 6330
case.5 Does this make any sense?
5 The Court’s authority to enjoin a levy is provided in sec.
6015(e)(1)(B)(ii).
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Last modified: November 10, 2007