employment taxes
Defined in 2 places of the United States Code.
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
- 2010–present26 U.S.C. § 6330Internal Revenue Code · Notice and opportunity for hearing before levy · under this section
For purposes of subsection (f), 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
- 2007–201026 U.S.C. § 6330Internal Revenue Code · Notice and opportunity for hearing before levy · under this section
For purposes of this subsection, the term “employment taxes” means the taxes imposed by subtitle C.
Source
- 1996–present26 U.S.C. § 6656Internal Revenue Code · Failure to make deposit of taxes · under this title