U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 64—CollectionTitle 26SubchapterSubchapter A—General ProvisionsContents§ 6301. Collection authority§ 6302. Mode or time of collection§ 6303. Notice and demand for tax§ 6304. Fair tax collection practices§ 6305. Collection of certain liability§ 6306. Qualified tax collection contracts§ 6307. Special compliance personnel program account