26 U.S. Code § 6301. Collection authority
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Approval Process for Liens, Levies, and Seizures
“(a)In General.—The Commissioner of Internal Revenue shall develop and implement procedures under which—
appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed.
“(b)Review Process.—The review process under subsection (a)(1) may include a certification that the employee has—
reviewed the taxpayer’s information;
verified that a balance is due; and
“(c) Effective Dates.—
Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [July 22, 1998].
“(2)Automated collection system actions.—
In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000.”