26 USC § 6301 - Collection authority

---
identifier: "/us/usc/t26/s6301"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6301 - Collection authority"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6301"
section_name: "Collection authority"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "A"
subchapter_name: "General Provisions"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6301. Collection authority

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

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Approval Process for Liens, Levies, and Seizures

> **“(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.”

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