Provisional attachment powers protect government revenue by allowing seizure of taxpayer property and bank accounts during proceedings. The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified ... Summary
Provisional attachment powers protect government revenue by allowing seizure of taxpayer property and bank accounts during proceedings.
The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during the pendency of specified recovery or adjudicatory proceedings when necessary to protect Government revenue; such attachments must follow the prescribed manner and cease to have effect after the statutorily prescribed period from the date of the order.
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