--- kind: "section" citation: "26 U.S.C. § 6305" title: "26" title_heading: "Internal Revenue Code" number: "6305" heading: "Collection of certain liability" release: "119-102" date: "2026-07-12" url: "https://uscodex.org/usc/26/6305" units: - "Subtitle F — Procedure and Administration" - "Chapter 64 — Collection" - "Subchapter A — General Provisions" --- # §6305. Collection of certain liability - (a) **In general—** Upon receiving a certification from the [Secretary](/usc/26/7701.md?p=a-11-B) of Health and Human Services, under section 452(b) of the Social Security Act with respect to any individual, the [Secretary](/usc/26/7701.md?p=a-11-B) shall assess and collect the amount certified by the [Secretary](/usc/26/7701.md?p=a-11-B) of Health and Human Services, in the same manner, with the same powers, and (except as provided in this section) subject to the same limitations as if such amount were a tax imposed by subtitle C the collection of which would be jeopardized by delay, except that— - (1) no interest or penalties shall be assessed or collected, - (2) for such purposes, paragraphs [(4)](/usc/26/6334.md?p=a-4), [(6)](/usc/26/6334.md?p=a-6), and [(8)](/usc/26/6334.md?p=a-8) of section 6334(a) (relating to property exempt from [levy](/usc/26/7701.md?p=a-21)) shall not apply, - (3) there shall be exempt from [levy](/usc/26/7701.md?p=a-21) so much of the salary, [wages](/usc/26/7701.md?p=j-3), or other income of an individual as is being withheld therefrom in garnishment pursuant to a judgment entered by a court of competent jurisdiction for the support of his minor children, - (4) in the case of the first assessment against an individual for delinquency under a court or administrative order against such individual for a particular [person](/usc/26/7701.md?p=a-1) or [persons](/usc/26/7701.md?p=a-1), the collection shall be stayed for a period of 60 days immediately following notice and demand as described in [section 6303](/usc/26/6303.md), and - (5) no additional fee may be assessed for adjustments to an amount previously certified pursuant to such [section 452(b)](/usc/26/452.md) with respect to the same obligor. - (b) **Review of assessments and collections—** No court of the [United States](/usc/26/7701.md?p=a-9), whether established under article I or article III of the Constitution, shall have jurisdiction of any action, whether legal or equitable, brought to restrain or review the assessment and collection of amounts by the [Secretary](/usc/26/7701.md?p=a-11-B) under [subsection (a)](#a), nor shall any such assessment and collection be subject to review by the [Secretary](/usc/26/7701.md?p=a-11-B) in any proceeding. This subsection does not preclude any legal, equitable, or administrative action against the [State](/usc/26/7701.md?p=a-10) by an individual in any [State](/usc/26/7701.md?p=a-10) court or before any [State](/usc/26/7701.md?p=a-10) agency to determine his liability for any amount assessed against him and collected, or to recover any such amount collected from him, under this section. ## Source credit (Added Pub. L. 93–647, § 101(b)(1), Jan. 4, 1975, 88 Stat. 2358; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–35, title XXIII, § 2332(g), Aug. 13, 1981, 95 Stat. 862; Pub. L. 104–193, title III, § 361(a), Aug. 22, 1996, 110 Stat. 2242.) ## Notes ### Editorial Notes ### References in Text Section 452(b) of the Social Security Act, referred to in subsec. (a), is classified to section 652(b) of Title 42, The Public Health and Welfare. ### Amendments 1996—Subsec. (a). Pub. L. 104–193, § 361(a)(4), substituted “Secretary of Health and Human Services” for “Secretary of Health, Education, and Welfare” in two places in introductory provisions. Subsec. (a)(5). Pub. L. 104–193, § 361(a)(1)–(3), added par. (5). 1981—Subsec. (a)(4). Pub. L. 97–35 inserted reference to administrative order. 1976—Subsecs. (a), (b). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. ### Statutory Notes and Related Subsidiaries ### Effective Date of 1996 Amendment Pub. L. 104–193, title III, § 361(b), Aug. 22, 1996, 110 Stat. 2242, provided that: “The amendments made by this section [amending this section] shall become effective October 1, 1997.” For provisions relating to effective date of title III of Pub. L. 104–193, see section 395(a)–(c) of Pub. L. 104–193, set out as a note under section 654 of Title 42, The Public Health and Welfare. ### Effective Date of 1981 Amendment Amendment by Pub. L. 97–35 effective, except as otherwise specifically provided, on Oct. 1, 1981, see section 2336 of Pub. L. 97–35, set out as a note under section 651 of Title 42, The Public Health and Welfare. ### Effective Date Section effective Aug. 1, 1975, see section 101(f) of Pub. L. 93–647, set out as a note under section 651 of Title 42, the Public Health and Welfare.