 | Administrative law - 1961 - 422 pages
...to surrender any property or rights to property subject to levy, as required by section 6332 (a) , shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes for the collection of which such levy has been made, together with costs and interest on such sum at... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...execution under any judicial process. Sec. 371O. (b) Penalty for violation.—A ny person who fails or refuses to so surrender any of such property or...with costs and interest from the date of such levy. Sec. 371O. (c) Person defined.—The term "person" as used in this section includes an officer or employee... | |
 | United States. Internal Revenue Service - Taxation - 1967 - 1388 pages
...any property or rights to property, subject to levy, upon demand by the Secretary or his delegate, shall be liable in his own person and estate to the...not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...Director, to surrender any property or rights to property subject to levy, as required by section 6332(a), shall be liable in his own person and estate to the...sum equal to the value of the property or rights not BO surrendered, but not exceeding the amount of the taxes for the collection of which such levy has... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 pages
...rights to property, subject to levy, upon demand by the Secretary of the Treasury or his delegate, shall be liable in his own person and estate to the...not so surrendered, but not exceeding the amount of taxes for the collection of which levy has been made, together with costs and interest on such sum... | |
 | Administrative law - 1969 - 372 pages
...any property or rights to property, subject to levy, upon demand by the Secretary or his delegate, shall be liable in his own person and estate to the...surrendered, but not exceeding the amount of the taxes for the collection of which such levy has been made, together with costs and interest on such sum at... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1973 - 824 pages
...any property or rights to property, subject to levy, upon demand by the Secretary or his delegate, shall be liable in his own person and estate to the...not so surrendered, but not exceeding the amount of taxes for the collection of which such levy has been made, together with costs and interest on such... | |
| |
Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of... 
