Title 26
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Title 26
Title 26
COLLECTION
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Title 26
38
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Collection authority
Mode or time of collection
Notice and demand for tax
Fair tax collection practices
Collection of certain liability
Qualified tax collection contracts
Special compliance personnel program account
Payment of tax by commercially acceptable means
Fractional parts of a cent
Receipt for taxes
Payments of estimated income tax
Payment by foreign currency
Payments of Federal unemployment tax for calendar quarter
Notice and opportunity for hearing upon filing of notice of lien
Lien for taxes
Period of lien
Validity and priority against certain persons
Special liens for estate and gift taxes
Special lien for estate tax deferred under section 6166
Special lien for additional estate tax attributable to farm, etc., valuation
Release of lien or discharge of property
Administrative appeal of liens
Cross references
Notice and opportunity for hearing before levy
Levy and distraint
Surrender of property subject to levy
Production of books
Property exempt from levy
Sale of seized property
Sale of perishable goods
Redemption of property
Certificate of sale; deed of real property
Legal effect of certificate of sale of personal property and deed of real property
Records of sale
Expense of levy and sale
Application of proceeds of levy
Authority to release levy and return property
Cross references