---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Lien for Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64-schC"
sections_count: 10
---

# Subchapter C — Lien for Taxes

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection

## Contents

- [Part I — Due Process for Liens](/usc/26/stF-ch64-schC-ptI.md)
- [Part II — Liens](/usc/26/stF-ch64-schC-ptII.md)