With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see § 20.2205-1 .
26 C.F.R. §20.2207-1
With respect to the right of the district director to collect the tax without regard to the provisions of section 2207, see § 20.2205-1 .
26 C.F.R. §20.2207-1