LEVIES ON SALARIES AND WAGES.

SEC. 211. LEVIES ON SALARIES AND WAGES. (a) Written Notice Required—Section 6331 (relating to levy and distraint) is amended by redesignating subsection (d) as (e) and by inserting after subsection (c) the following new subsection: “(d) Salary and Wages— “(1) In general—Levy may be made under subsection (a) upon the salary or wages of an individual with respect to any unpaid tax only after the Secretary or his delegate has notified such individual in writing of his intention to make such levy. Such notice shall be given in person, left at the dwelling or usual place of business of such individual, or shall be sent by mail to such individual’s last known address, no less than 10 days before the day of levy. No additional notice shall be required in the case of successive levies with respect to such tax. “(2) Jeopardy—Paragraph (1) shall not apply to a levy if the Secretary or his delegate has made a finding under the last sentence of subsection (a) that the collection or tax is in jeopardy.” (b) Effective Date—The amendments made by this section shall apply with respect to levies made after March 31, 1972.