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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Provisional attachment permits interim seizure of taxpayer property, including bank accounts, to protect revenue during assessment proceedings.</h1> The Commissioner may, by written order, provisionally attach any property, including bank accounts, of a taxable person during specified pending assessment or recovery proceedings when necessary to protect Government revenue; such provisional attachment is an interim, time limited revenue protective measure that ceases to have effect after the prescribed limited period from the date of the order.

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