Sec.

Sec. 6331. Levy and Distraint

Sec. 6331. Levy and Distraint

Sec. 6331. Levy and Distraint

Sec. 6331 Levy and distraint.

(a) Authority of Secretary. If any person liable to pay any tax neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the Secretary to collect such tax (and such further sum as shall be sufficient to cover the expenses of the levy) by levy upon all property and rights to property (except such property as is exempt under Section 6334) belonging to such person or on which there is a lien provided in this chapter for the payment of such tax. Levy may be made upon the accrued salary or wages of any officer, employee, or elected official, of the United States, the District of Columbia, or any agency or instrumentality of the United States or the District of Columbia by serving a notice of levy on the employer (as defined in section 3401 (d)) of such officer, employee or elected official. ..... (emphasis added)

26 USC 6331

Who may levy be made upon – “any person liable” i.e.: Withholding Agents & Employers, and "any officer, employee, or elected official of the United States," ??

Where are citizens NOT working for the government, covered if they are not the Withholding Agent or the Employer who has withheld tax???

Obviously not here, As the IRS claims !!

Furthermore, the Published Regulations, which are required by 44 U.S.C. 1505. Documents To Be Published..., for general public applicability for this Code Section, fail to show any applicability to Title 26, but rather, either remain totally unpublished (thereby remaining applicable only to Federal Employees) or show applicability only within Title 27, in regards to alcohol, tobacco & firearms activities, not Title 26 !

So this section really only applies to Withholding Agents, employers, Federal employees, and the persons associated with Title 27 (ATF) activities.) !

.....tick.....tick.....tick....tick....

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