---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stF/ch64"
level: "chapter"
label: "Chapter 64"
heading: "Collection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stF-ch64"
sections_count: 40
---

# Chapter 64 — Collection

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

## Contents

- [Subchapter A — General Provisions](/usc/26/stF-ch64-schA.md)
- [Subchapter B — Receipt of Payment](/usc/26/stF-ch64-schB.md)
- [Subchapter C — Lien for Taxes](/usc/26/stF-ch64-schC.md)
- [Subchapter D — Seizure of Property for Collection of Taxes](/usc/26/stF-ch64-schD.md)
- [Subchapter E — Repealed](/usc/26/stF-ch64-schE.md)