PROHIBITION UPON LEVIES ON MAIL.

SEC. 812. PROHIBITION UPON LEVIES ON MAIL. (a) In General.— Section 6334(a) (relating to property exempt from levy) is amended by adding at the end thereof the following new paragraph: “(5) Undelivered mail.—Mail, addressed to any person, which has not been delivered to the addressee.” (b) Effective Date.—The amendment made by subsection (a) shall take effect on the date of the enactment of this Act.