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Internal Revenue Code · 26 U.S.C.

Chapter 64. COLLECTION

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A General Provisions §§ 6301–6307

    1. § 6301 Collection authority
    2. § 6302 Mode or time of collection
    3. § 6303 Notice and demand for tax
    4. § 6304 Fair tax collection practices
    5. § 6305 Collection of certain liability
    6. § 6306 Qualified tax collection contracts
    7. § 6307 Special compliance personnel program account

  2. Subchapter B Receipt of Payment §§ 6311–6317

    1. § 6311 Payment of tax by commercially acceptable means
    2. § 6312 Repealed
    3. § 6313 Fractional parts of a cent
    4. § 6314 Receipt for taxes
    5. § 6315 Payments of estimated income tax
    6. § 6316 Payment by foreign currency
    7. § 6317 Payments of Federal unemployment tax for calendar quarter

  3. Subchapter C Lien for Taxes §§ 6320–6327

    1. Part I DUE PROCESS FOR LIENS § 6320

      1. § 6320 Notice and opportunity for hearing upon filing of notice of lien

    2. Part II LIENS §§ 6321–6327

      1. § 6321 Lien for taxes
      2. § 6322 Period of lien
      3. § 6323 Validity and priority against certain persons
      4. § 6324 Special liens for estate and gift taxes
      5. § 6324A Special lien for estate tax deferred under section 6166
      6. § 6324B Special lien for additional estate tax attributable to farm, etc., valuation
      7. § 6325 Release of lien or discharge of property
      8. § 6326 Administrative appeal of liens
      9. § 6327 Cross references

  4. Subchapter D Seizure of Property for Collection of Taxes §§ 6330–6344

    1. Part I DUE PROCESS FOR COLLECTIONS § 6330

      1. § 6330 Notice and opportunity for hearing before levy

    2. Part II LEVY §§ 6331–6344

      1. § 6331 Levy and distraint
      2. § 6332 Surrender of property subject to levy
      3. § 6333 Production of books
      4. § 6334 Property exempt from levy
      5. § 6335 Sale of seized property
      6. § 6336 Sale of perishable goods
      7. § 6337 Redemption of property
      8. § 6338 Certificate of sale; deed of real property
      9. § 6339 Legal effect of certificate of sale of personal property and deed of real property
      10. § 6340 Records of sale
      11. § 6341 Expense of levy and sale
      12. § 6342 Application of proceeds of levy
      13. § 6343 Authority to release levy and return property
      14. § 6344 Cross references

  5. Subchapter E Repealed § 6361–6365

    1. § 6361–6365 Repealed