Congress should adopt the following provision as a restriction upon the levy power:

    The Secretary shall not levy, except with the written approval
    of the District Director or Assistant District Director without
    further delegation, or excepting where collection of the tax is
    in jeopardy, or excepting where "exigent circumstances" compel
    such a levy, the following:

   (1) The real property used by the taxpayer, other than a
       corporation, as a principal place of residence year-round.

   (2) The automobile used by the taxpayer as the primary source of
       transportation to and from his place of business or
       employment.

   (3) The tangible personal property of the taxpayers business,
       other than a corporation, when the levy of such property may
       result in the closure of the business.

Reasons for Change:

The levy power of the IRS is a far reaching authority. As we have seen, some revenue officers and some collection managers take this power too lightly; they are irresponsible in their administration of this authority.

Next to criminal enforcement, distraint action is the most sweeping action that adversely affects the most taxpayers. The Service cannot allow its collection managers to view their responsibility lightly or as a means of expressing their own peculiar "masochism." In order to prevent overzealous enforcement, levy or seizure action on a taxpayer's residence, his primary source of transportation, or his business assets should only be an "agency decision," not the decision of one collection employee.