US · guidance
Justice Manual § 6-7.400
Collection of Tax Judgments—Collection Procedures
Assistant United States Attorneys should consult the Tax Division's Collection Manual for a detailed discussion of special procedures used in collecting tax judgments, which are broader than those available under the Federal Debt Collection Procedure Act (28 U.S.C. §§ 3001-3308). For example, the IRS can use a levy to collect a tax judgment; state exemption statutes do not apply to tax judgments; and federal tax liens have special characteristics. See 26 U.S.C. § 6323. Additionally, post-judgment interest on tax judgments accrues at a different rate than the non-tax judgment rate and is compounded daily.
History
[updated June 2020]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
87be9b8e98c165530df1027517226a99e829f65ea3f4fed08deb6036faa47fb1
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