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17341Contradictory sections in 26 USC re honoring levies

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  • Fred Marshall
    Dec 5, 2009
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      26 USC 6332(d)(1) is something a payroll clerk could cite as
      justification for not defying a levy. Years ago, I found another
      section somewhere in 26 USC that says something to the effect that a
      person wrongly surrendering property or monies of the one being levied
      *can* be held liable by the person whose property or money it is, but
      for the life of me, I haven't been able to find it.

      Anyone know where that is? (I've searched using FindLaw & Cornell's LII
      site, to no avail.)

      Once I find/get that, I want to investigate if they're really
      contradictory, and if so, which one takes precedence & why.

      Thanks in advance for your help - I appreciate it.

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