Chapter 64. Collection

Subchapter A. General Provisions

• 26 U.S.C. § 6301 Collection Authority
• 26 U.S.C. § 6302 Mode Or Time of Collection
• 26 U.S.C. § 6303 Notice and Demand For Tax
• 26 U.S.C. § 6304 Fair Tax Collection Practices
• 26 U.S.C. § 6305 Collection of Certain Liability
• 26 U.S.C. § 6306 Qualified Tax Collection Contracts

Subchapter B. Receipt of Payment

• 26 U.S.C. § 6311 Payment of Tax By Commercially Acceptable Means
• 26 U.S.C. § 6312 Repealed
• 26 U.S.C. § 6313 Fractional Parts of a Cent
• 26 U.S.C. § 6314 Receipt For Taxes
• 26 U.S.C. § 6315 Payments of Estimated Income Tax
• 26 U.S.C. § 6316 Payment By Foreign Currency
• 26 U.S.C. § 6317 Payments of Federal Unemployment Tax For Calendar Quarter

Subchapter C. Lien For Taxes

• Part I. Due Process For Liens
• Part II. Liens

Subchapter D. Seizure of Property For Collection of Taxes

• Part I. Due Process For Collections
• Part II. Levy

Subchapter E. Repealed

• 26 U.S.C. § 6361 to 6365 Repealed