
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6301]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
                    Subchapter A--General Provisions
 
Sec. 6301. Collection authority

    The Secretary shall collect the taxes imposed by the internal 
revenue laws.

(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.


            Approval Process for Liens, Levies, and Seizures

    Pub. L. 105-206, title III, Sec. 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.''
