26 U.S.C. § 6301: Federal Tax Collection Authority
Section 6301 directs the Secretary to collect taxes imposed by the Internal Revenue Code.
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26 U.S.C. § 6321: The Federal Tax Lien Statute
Section 6321 creates the federal tax lien after assessment, demand, and failure to pay. The statutory lien and the public Notice of Federal Tax Lien are related but different.
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Treas. Reg. § 301.6331-1: Federal Levy Procedure
The Treasury regulation under section 6331 explains federal levy authority and procedural rules that operate alongside the statute and IRS collection guidance.
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Using the Internal Revenue Manual in an IRS Collection Case
The Internal Revenue Manual describes IRS operating procedures and can help explain collection activity, but it must be used with the governing Code, regulations, and actual account record.
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