Internal Revenue Code · 26 U.S.C.
§ 6301. Collection authority
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6301
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 4, 1976 by Pub. L. 94–455
- Length
- 33 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 2 other regulations
- Regulations
- 1 issued under this section
The Secretary shall collect the taxes imposed by the internal revenue laws.
(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6301
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Cited in 2 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 94–455
Where it sits in the Code
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
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, § 3421, July 22, 1998, 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“(2) appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed.“(b) Review Process.— The review process under subsection (a)(1) may include a certification that the employee has—“(1) reviewed the taxpayer’s information;“(2) verified that a balance is due; and“(3) affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property.“(c) Effective Dates.—“(1) In general.— Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [July 22, 1998].“(2) Automated collection system actions.— In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000.”