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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 64. COLLECTION |
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SubChapter C. Lien for Taxes |
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Part I. DUE PROCESS FOR LIENS |
| § 6320. Notice and opportunity for hearing upon filing of notice of lien |
Amendments
1998—Pub. L. 105–206, title III, § 3401(a),