# 26 U.S.C. § 6301: Collection authority

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6301>. Cite pinpoints as 26 U.S.C. § 6301(a)(1).

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

## Regulations

- [Treas. Reg. § 301.6301-1](/26/reg/301.6301-1.md): Collection authority. (interprets § 6301)

## Leading cases

- [Kim v. United States, 632 F.3d 713 (D.C. Cir. 2011)](https://www.courtlistener.com/opinion/184066/kim-v-united-states/)

Derived from: 1939 § 3651(a)(1)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 775
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834