employment taxes

(1) Disqualified employment tax levy A disqualified employment tax levy is any levy in connection with the collection of employment taxes for any taxable period if the person subject to the levy (or any predecessor thereof) requested a hearing under this section with respect to unpaid employment taxes arising in the most recent 2-year period before the beginning of the taxable period with respect to which the levy is served. For purposes of the preceding sentence, the term “employment taxes” means any taxes under chapter 21, 22, 23, or 24.

Source

26 USC § 6330(h)(1)

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Scoping language

None identified, default scope is assumed to be the parent (part I) of this section.

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