§6330. Notice and opportunity for hearing before levy — Inbound Citations

Citations to 26 U.S.C. § 6330 as a whole

• 26 U.S.C. § 6103(l)(22)(C)

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  (C) For purposes of this paragraph, the term “delinquent tax debt” means an outstanding debt under this title for which a notice of lien has been filed pursuant to section 6323, but the term does not include a debt that is being paid in a timely manner pursuant to an agreement under section 6159 or 7122, or a debt with respect to which a collection due process hearing under section 6330 is requested, pending, or completed and no payment is required.
• 26 U.S.C. § 6320(c)

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  (c) For purposes of this section, subsections (c), (d) (other than paragraph (3)(B) thereof), (e), and (g) of section 6330 shall apply.
• 26 U.S.C. § 6702(b)(2)(B)(i)(II)

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  (II) section 6330 (relating to notice and opportunity for hearing before levy), and
• 26 U.S.C. § 7345(b)(2)(B)(i)

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  (i) because a due process hearing under section 6330 is requested or pending, or
• 26 U.S.C. § 7443A(b)(4)

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  (4) any proceeding under section 6320 or 6330,
• 26 U.S.C. § 7463(f)(2)

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  (2) an appeal under section 6330(d)(1)(A) to the Tax Court of a determination in which the unpaid tax does not exceed $50,000, and
• 26 U.S.C. § 7482(b)(1)(G)

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  (G) in the case of a petition under section 6320 or 6330—

  (i) the legal residence of the petitioner if the petitioner is an individual, and

  (ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
• 26 U.S.C. § 7803(d)(1)(A)(iv)

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  (iv) required procedures under subchapter D of chapter 64 for seizure of property for collection of taxes, including required procedures under section 6330 regarding levies; and