26 U.S. Code § 6301 - Collection authority

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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.)

1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
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.”

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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