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United States Code
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Title 26 — Internal Revenue Code
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Subtitle F — Procedure and Administration
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Chapter 64 — Collection
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Subchapter A — General Provisions
Subch. B
Receipt of Payment
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Subchapter A — General Provisions
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§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
Subch. B
Receipt of Payment
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