US Code Title 26 Chapter 64 Collection

Subchapter A - General Provisions

§ 6301 - Collection Authority
§ 6302 - Mode or Time of Collection
§ 6303 - Notice and Demand for Tax
§ 6304 - Fair Tax Collection Practices
§ 6305 - Collection of Certain Liability
§ 6306 - Qualified Tax Collection Contracts

Subchapter B - Receipt of Payment

§ 6311 - Payment of Tax by Commercially Acceptable Means
§ 6313 - Fractional Parts of a Cent
§ 6314 - Receipt for Taxes
§ 6315 - Payments of Estimated Income Tax
§ 6316 - Payment by Foreign Currency
§ 6317 - Payments of Federal Unemployment Tax for Calendar Quarter

Subchapter C - Lien for Taxes

Part I - Due Process for Liens

§ 6320 - Notice and Opportunity for Hearing Upon Filing of Notice of Lien

Part II - Liens

§ 6321 - Lien for Taxes
§ 6322 - Period of Lien
§ 6323 - Validity and Priority Against Certain Persons
§ 6324 - Special Liens for Estate and Gift Taxes
§ 6324A - Special Lien for Estate Tax Deferred Under Section 6166
§ 6324B - Special Lien for Additional Estate Tax Attributable to Farm, Etc., Valuation
§ 6325 - Release of Lien or Discharge of Property
§ 6326 - Administrative Appeal of Liens
§ 6327 - Cross References

Subchapter D - Seizure of Property for Collection of Taxes

Part I - Due Process for Collections

§ 6330 - Notice and Opportunity for Hearing Before Levy

Part II - Levy

§ 6331 - Levy and Distraint
§ 6332 - Surrender of Property Subject to Levy
§ 6333 - Production of Books
§ 6334 - Property Exempt From Levy
§ 6335 - Sale of Seized Property
§ 6336 - Sale of Perishable Goods
§ 6337 - Redemption of Property
§ 6338 - Certificate of Sale; Deed of Real Property
§ 6339 - Legal Effect of Certificate of Sale of Personal Property and Deed of Real Property
§ 6340 - Records of Sale
§ 6341 - Expense of Levy and Sale
§ 6342 - Application of Proceeds of Levy
§ 6343 - Authority to Release Levy and Return Property
§ 6344 - Cross References

Last modified: October 26, 2015