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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle F—Procedure and Ad...
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CHAPTER 64—COLLECTION (§§ 6...
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Subchapter A—General Provisions (§§ 6301 – 6307)
Subchapter A—General Provisions (§§ 6301 – 6307)
§ 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
§ 6307. Special compliance personnel program account