United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle F. Procedure and Administration |
Chapter 64. COLLECTION |
SubChapter C. Lien for Taxes |
Part I. DUE PROCESS FOR LIENS |
Part II. LIENS |
Miscellaneous
1998—Pub. L. 105–206, title III, § 3401(a),