26 U.S.C. § 6301 - Collection authority

• Cite as: 26 U.S.C. § 6301

The Secretary shall collect the taxes imposed by the internal revenue laws.

Cite as 26 U.S.C. § 6301

Source: Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.

Notes from the Office of Law Revision Counsel

current through 5/23/2023

EDITORIAL NOTES

AMENDMENTS

1976- Pub. L. 94-455 struck out "or his delegate" after "Secretary".

STATUTORY NOTES AND RELATED SUBSIDIARIES

APPROVAL PROCESS FOR LIENS, LEVIES, AND SEIZURES

Pub. L. 105-206, title III, §34213421,, 112 Stat. 758, provided that:

"(a) IN GENERAL.-The Commissioner of Internal Revenue shall develop and implement procedures under which-

"(1) a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and