26 U.S. Code § 6301 - Collection authority
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Approval Process for Liens, Levies, and Seizures
“(a)In General.—The Commissioner of Internal Revenue shall develop and implement procedures under which—
a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and
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
affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property.
“(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.”