Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6502: Collection after assessment
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within 10 years after the assessment of the tax, or there is an installment agreement between the taxpayer and the Secretary, prior to the date which is 90 days after the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer at the time the installment agreement was entered into; or there is a release of levy under section 6343 after such 10-year period, prior to the expiration of any period for collection agreed upon in writing by the Secretary and the taxpayer before such release. The date on which a levy on property or rights to property is made shall be the date on which the notice of seizure provided in section 6335(a) is given.
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