26 U.S.C. § 6301
The Secretary shall collect the taxes imposed by the internal revenue laws.
26 U.S.C. § 6301
EDITORIAL NOTES
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".
STATUTORY NOTES AND RELATED SUBSIDIARIES
APPROVAL PROCESS FOR LIENS, LEVIES, AND SEIZURES Pub. L. 105-206, §3421, July 22, 1998, 112 Stat. 758, provided that:"(a) IN GENERAL.-The Commissioner of Internal Revenue shall develop and implement procedures under which-"(1) a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and"(2) appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed."(b) REVIEW PROCESS.-The review process under subsection (a)(1) may include a certification that the employee has- "(1) reviewed the taxpayer's information;"(2) verified that a balance is due; and"(3) affirmed that the action proposed to be taken is appropriate given the taxpayer's circumstances, considering the amount due and the value of the property or right to property."(c) EFFECTIVE DATES.-"(1) IN GENERAL.-Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [July 22, 1998]."(2) AUTOMATED COLLECTION SYSTEM ACTIONS.-In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000."
- Commissioner
- The term "Commissioner" means the Commissioner of Internal Revenue.
- Secretary
- The term "Secretary" means the Secretary of the Treasury or his delegate.
- levy
- The term "levy" includes the power of distraint and seizure by any means.
- taxpayer
- The term "taxpayer" means any person subject to any internal revenue tax.