Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
2.7 KiB
Markdown
46 lines
2.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6301"
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description: "Collection authority"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "64"
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chapter_name: "COLLECTION"
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section: "6301"
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citation: "26 U.S.C. § 6301"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6301"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "4ba392768b4ccf2f1a798e5225d0e334c06588f9dce8f1130a77db599a96e04d"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "7fc4c26d19f2f5a78d7c2a3ad0cbd5cacd82cfa44fb255181f2ffb0a9016cf58"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6301 - Collection authority
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## Text
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The Secretary shall collect the taxes imposed by the internal revenue laws.
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(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
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## Notes
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Editorial Notes
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Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
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Statutory Notes and Related Subsidiaries
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Approval Process for Liens, Levies, and SeizuresPub. 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.”
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