---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schD/ptI"
level: "part"
label: "Part I"
heading: "Due Process for Collections"
release: "119-102"
url: "https://uscodex.org/usc/26/stF-ch64-schD-ptI"
sections_count: 1
---

# Part I — Due Process for Collections

Title 26 — Internal Revenue Code › Subtitle F — Procedure and Administration › Chapter 64 — Collection › Subchapter D — Seizure of Property for Collection of Taxes

## Sections

- [§6330. Notice and opportunity for hearing before levy](/usc/26/6330.md)
