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26 USC CHAPTER 64 – COLLECTION
TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration

CHAPTER 64 – COLLECTION
TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration SUBCHAPTER A - GENERAL PROVISIONS

Sec. 6301. 6302. 6303. 6304. 6305.

Collection authority Mode or time of collection. Notice and demand for tax. Fair tax collection practices.Collection of certain liability.

Sec. 6301. Collection authority The Secretary shall collect the taxes imposed by the internal evenue laws "(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, whereappropriate, 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'sinformation; "(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." Sec. 6302. Mode or time of collection (a) Establishment by regulations If the mode or time for collecting any tax is not provided for by this title, the Secretary may establish the same by regulations. (b) Discretionary methodWhether or not the method of collecting any tax imposed by chapter 21, 31, 32, or 33, or by section 4481 is specifically provided for by this title, any such tax may, under regulations prescribed by the Secretary, be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete

and propercollection of the tax. (c) Use of Government depositaries The Secretary may authorize Federal Reserve banks, and incorporated banks, trust companies, domestic building and loan associations, or credit unions which are depositaries or financial agents of the United States, to receive any tax imposed under the internal revenue laws, in such manner, at such times, and under such conditions as he mayprescribe; and he shall prescribe the manner, times, and conditions under which the receipt of such tax by such banks, trust companies, domestic building and loan associations, and credit unions is to be treated as payment of such tax to the Secretary. (d) Time for payment of manufacturers' excise tax on sporting goods The taxes imposed by subsections (a) and (b) of section 4161 (relating to taxes onsporting goods) shall be due and payable on the date for filing the return for such taxes. (e) Time for deposit of taxes on communications services and airline tickets (1) In general Except as provided in paragraph (2), if, under regulations prescribed by the Secretary, a person is required to make deposits of any tax imposed by section 4251 or subsection (a) or (b) of section 4261 with respect toamounts considered collected by such person during any semimonthly period, such deposit shall be made not later than the 3rd day (not including Saturdays, Sundays, or legal holidays) after the close of the 1st week of the 2nd semimonthly period following the period to which such amounts relate. (2) Special rule for tax due in September (A) Amounts considered collected In the case of a person...