§ 6301 Collection authority

OLRC 119-134 · eCFR 2026-10-19 · 1 regs · 1 amending Acts

Enacted 1954 · Act Aug. 16, 1954, ch. 736 Amended · 1 Acts · From 1939 Code § 3651(a)(1)

19541976
§ 301.6301-1 Collection authority.
Amended 1976
  • 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Cases: Kim v. United States, 632 F.3d 713 (D.C. Cir. 2011)

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