Congress should adopt the following provision related to seizure action:

    The Secretary shall have no authority to make a levy upon any of
    an individual's property during the day the individual is in
    compliance with a summons issued under IRC Section 7602, unless
    collection of the tax is deemed to be in jeopardy.

Reasons for Change:

Some revenue officers have abused the summons authority by seizing the taxpayer's automobile parked in the parking lot outside the IRS office while the taxpayer was inside the IRS office complying with the summons. This section would prohibit that type of abusive behavior.