Also included in U.S Troop Readiness, Veterans Care, Katrin

[Bud Dickman]

Section 8243 provides that levies issued to collect federal employment taxes will be excepted from the pre-levy Collection Due Process hearing requirement if the taxpayer subject to the levy requested a CDP hearing with respect to unpaid employment taxes arising in the two-year period before the beginning of the taxable period with respect to which the employment tax levy is served. (Effective for levies issued 120 days after enactment.)