IRC 6331(c), Successive Seizures, allows the IRS to levy upon any additional property after a previous levy has proven to be insufficient to pay the tax. Congress should amend IRC 6331 (c) by adding the following at the end of paragraph C:

     ...except that when such seizure is released to the taxpayer
     because the taxpayer has paid to the United States the value of the
     interest of the United States in the property, or because the value of
     the interest of the United States is insufficient to meet the expenses
     of sale, the Secretary will be prohibited from making a successive levy
     on that same property for the same liability under which the previous
     levy was made, for a period of at least 90 days.

Reasons for Change:

The current successive seizure statute is a carte blanche license to harass taxpayers by continuously seizing the same property after it has been released. This could occur when the revenue officer is under orders to "maintain pressure" on the taxpayer "until he gives in and pays." The successive seizure authority can be a vicious tool when used indiscriminately, or without regard for the personal effects it would have on the taxpayer.

Adoption of recommendation #3 would require the IRS to release seized property when the taxpayer pays the value of the U.S. interest in the property or when the value of the U.S. interest is insufficient to meet the expenses of sale. This proposal tightens up the successive seizure authority by requiring IRS to wait a reasonable length of time, 90 days, before again seizing the same property that had been previously released for either of the two given reasons. It is assumed that the 90-day interim period would be used by the IRS and the taxpayer to devise a constructive plan of action regarding the liability, and that should the taxpayer prove to be uncooperative and/or uncommunicative during that period, the right to make a successive seizure would only be allowed after the end of 90 days.

This restriction only applies to a previous seizure that had been released for the two given reasons. Seizures released for other reasons would not be restricted.