ize ▁property ▁of ▁any ▁person ▁li able ▁for ▁any ▁tax ▁upon ▁ten ▁days ▁notice . ▁The ▁pla int iffs ▁are ▁incorrect ▁in ▁stating ▁that ▁§ § 6 3 3 1 ▁and ▁ 6 3 2 1 ▁only ▁apply ▁to ▁the ▁Bureau ▁of ▁Al co hol , ▁Tob acco ▁and ▁Fire ar ms . ▁The ▁stat ute ▁specifically ▁states ▁that ▁any ▁person ▁may ▁have ▁their ▁property ▁lev ied ▁upon . ▁ 2 6 ▁U . S . C . ▁§ § 6 3 3 1 ( a ) ▁and ▁ 6 3 2 1 . ▁The ▁pla int iffs ▁also ▁c ite ▁ 2 6 ▁U . S . C . ▁§ 7 4 0 2 ▁which ▁gr ants ▁juris diction ▁to ▁the ▁district ▁courts ▁to ▁issue ▁orders , ▁processes ▁and ▁jud g ments ▁as ▁well ▁as ▁en force ▁I RS ▁summ ons . ▁This ▁section ▁does ▁not ▁require ▁a ▁court ▁order ▁in ▁order ▁to ▁le vy ▁on ▁property ▁under ▁§ 6 3 3 1 . ▁ ▁A ▁" lev y " ▁by ▁definition ▁is ▁a ▁summary ▁non - jud icial ▁process ▁which ▁provides ▁the ▁I RS ▁with ▁prompt ▁and ▁convenient ▁method ▁for ▁satisfying ▁del in quent ▁tax ▁claims . ▁… ▁[ T ] he ▁I RS ▁has ▁the ▁option ▁under ▁§ 6 5 0 2 ▁to ▁collect ▁its ▁assess ment ▁by ▁either ▁a ▁le vy ▁or ▁a ▁court ▁proceed ing ▁… ▁ ▁According ly , ▁the ▁I RS ▁agents ▁were ▁acting ▁within ▁the ▁authority ▁granted ▁under ▁§ 6 3 3 1 ▁and ▁no