IRC §6331 · 26 U.S.C. §6331
IRC §6331: Levy and Distraint
IRC §6331 authorizes the IRS to levy — seize wages, bank accounts, receivables, and property — to collect unpaid tax. But it operates inside due-process guardrails: generally no levy without the notice sequence and Final Notice rights under §6330.
What it governs
- Wages via continuing levy; bank accounts one-shot with a hold window
- Accounts receivable and other property subject to levy
- Exempt property under §6334: protected wage slice, benefits, personal effects
- Jeopardy levies without notice exist but are rare
In the GuideFull treatment in Chapter 19 of the Guide — THE TAX CUTTERY® Guide to Federal Income Taxation, Professional Edition (564 pages, 24 chapters).
From the practiceLevy release in 5 steps →
Questions this section answers
- Is a bank levy continuous?
- No — a bank levy takes what is there that day, with a 21-day hold window to resolve it. Wage levies continue until released.
- Can the IRS levy my house?
- Only with court approval for a principal residence — a separate judicial bar on top of everything else.
- What stops a levy fastest?
- A timely Collection Due Process hearing request, which generally suspends action while Appeals reviews.
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The Guide treats 149 Code sections across 24 chapters — every claim verified against primary sources.
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