exempt amount

(2) Exempt amount For purposes of paragraph (1), the term “exempt amount” means an amount equal to— (A) the sum of— (i) the standard deduction, and (ii) the aggregate amount of the deductions for personal exemptions allowed the taxpayer under section 151 in the taxable year in which such levy occurs, divided by (B) 52. Unless the taxpayer submits to the Secretary a written and properly verified statement specifying the facts necessary to determine the proper amount under subparagraph (A), subparagraph (A) shall be applied as if the taxpayer were a married individual filing a separate return with only 1 personal exemption.

Source

26 USC § 6334(d)(2)

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Scoping language

None identified, default scope is assumed to be the parent (part II) of this section.

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