IRC Section 6331
The statute giving the IRS authority to levy, and requiring at least 30 days written notice before it does.
Full Definition
Internal Revenue Code section 6331 is the levy authority. Subsection (d) provides that a levy may be made upon the salary, wages, or other property of any person with respect to any unpaid tax only after the Secretary has notified that person in writing of the intention to make the levy. The notice must be given in person, left at the dwelling or usual place of business, or sent by certified or registered mail to the last known address, no less than 30 days before the day of the levy. Section 6331(d)(1) does not apply where the Secretary has made a jeopardy finding under section 6331(d)(3).
TRC interpretation of primary law: we read this as a restriction on how soon the IRS may act, rather than as a clock counting down against the taxpayer. That is our reading of the statute, not IRS wording. A different statute, section 6330, does create a deadline that runs against you.
What to do next
If you have received a notice citing this section, compare its title against the CDP-bearing notices listed in the IRC Section 6330 entry before assuming which deadline applies to you.
Sources
- 26 U.S.C. §6331 — Levy and distraint — United States Code, retrieved 2026-08-18
- Internal Revenue Manual 5.11.1, Background, Pre-Levy Actions and Restrictions on Levy — Internal Revenue Service, retrieved 2026-08-18
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.