Provisional attachment protects government revenue by allowing temporary seizure of taxpayer property during specified recovery proceedings. The Commissioner may, by written order and in the prescribed manner, provisionally attach any property including bank accounts of a taxable person during ... Summary
Provisional attachment protects government revenue by allowing temporary seizure of taxpayer property during specified recovery proceedings.
The Commissioner may, by written order and in the prescribed manner, provisionally attach any property including bank accounts of a taxable person during specified recovery proceedings to protect Government revenue; such provisional attachment ceases one year after the order.
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