---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64/schD"
level: "subchapter"
label: "Subchapter D"
heading: "Seizure of Property for Collection of Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64-schD"
sections_count: 15
---

# Subchapter D — Seizure of Property for Collection of Taxes

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

## Contents

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