Code Section 6330
|Code Section||Effective Date||Name of Act||Name of Provision||10yr Revenue Estimate ($millions)|
|6330||9/27/2010||The Small Business Jobs Act of 2010||Application of continuous levy to employment tax liability of certain Federal contractors||1,080|
Application of continuous levy to employment tax liability of certain Federal contractors
Explanation of Provision
The provision allows the IRS to issue levies prior to a CDP hearing with respect to Federal tax liabilities of Federal contractors identified under the Federal Payment Levy Program. When a levy is issued prior to a CDP hearing under this proposal, the taxpayer has an opportunity for a CDP hearing within a reasonable time after the levy.
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