A bill to amend the Internal Revenue Code of 1954 to provide taxpayers a cause of action for wrongful levy on property and a stay of a levy during the period of an installment pay plan.

Amends the Internal Revenue Code to allow a taxpayer (or a third party with an interest in the property) to bring a civil action against the United States in a U.S. district court on a claim that a lien was imposed or a levy made in knowing violation of specified procedures or in knowing violation of an agreement made between the taxpayer and the Internal Revenue Service.