Free Motion for Leave to File - District Court of California - California

Case 5:07-cv-03141-JF Document 12-7 Filed 06/22/2007 Page1 0f3
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Internal Re venue Code
SUB77Tl.E F--PROCEDURE AND ADMINIST RA 77'ON (Sect/ons 6001 to 7874)
CHAPTER 64--Co//ect/on (Sections 6301 to 6365 )
SUBCHAPTER D--Se/zure of Property for Co//ect/on of Taxes (Sect/ons 6330 to 6344)
PART./`I-—Levy (5ecUons 6331 to 6344)
Sec: 6334. Property Exempt From Levy
Sec. 6334. Property Exempt From Levy
(a) Enumeration
There shall be exempt from levy--
(1) Wearing Apparel And School Books
Such items of wearing apparel and such school books as are necessary for the taxpayer or for members of his
family; p
(2) Fuel, Provisions, Furniture, And Personal Effects
So much of the fuel, provisions, furniture, and personal effects in the taxpayers household, and of the arms for
personal use, livestock, and poultry of the taxpayer, as does not exceed $6,250 in value;
(3) Books And Tools Of A Trade, Business, Or Profession
So many of the books and tools necessary for the trade, business, or profession ofthe taxpayer as do not exceed
in the aggregate $3,125 in value;
(4) Unemployment Benefits
Any amount payable to an individual with respect to his unemployment (including any portion thereof payable
with respect to dependents) under an unemployment compensation law of the United States, of any State, or of
the District of Columbia or of the Commonwealth of Puerto Rico.
(5) Undelivered Mail
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Mail, addressed to any person, which has not been delivered to the addressee.
(6) Certain Annuity And Pension Payments
Annuity or pension payments under the Railroad Retirement Act, benefits under the Railroad Unemployment
Insurance Act, special pension payments received by a person whose name has been entered on the Army, Navy,
Air Force, and Coast Guard Medal of Honor roll (38 U.S.C. 562), and annuities based on retired or retainer pay
under chapter 73 of title 10 of` the United States Code.
(7) Worlcmen's Compensation
Any amount payable to an individual as workmen's compensation (including any portion thereof payable with
respect to dependents) under a workmen's compensation law of the United States, any State, the District of
Columbia, or the Commonwealth of Puerto Rico.
(8) Judgments For Support Of Minor Children
If` the taxpayer is required by judgment of` a court of competent jurisdiction, entered prior to the date of levy, to
contribute to the support of his minor children, so much of his salary, wages, or other income as is necessary to
comply with such judgment.
Q? (9) Minimum Exemption For Wages, Salary, And Other Income
Any amount payable to or received by an individual as wages or salary for personal services, or as income
derived from other sources, during any period, to the extent that the total of such amounts payable to or received
by him during such period does not exceed the applicable exempt amount determined under subsection (d).
(10) Certain Service—connected Disability Payments
Any amount payable to an individual as a service-connected (within the meaning of` section l0l( 16) of title 38,
United States Code) disability benefit under--
(A)
subchapter II, III, IV, V,, 1 or VI of chapter ll of such title 38, or
(B)
chapter 13, 21, 23, 31, 32, 34, 35, 37, or 39 ofsuch title 38.
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