26 USC Subtitle F, CHAPTER 64, Subchapter C, PART I: Front Matter
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26 USC Subtitle F, CHAPTER 64, Subchapter C, PART I: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle F-Procedure and AdministrationCHAPTER 64-COLLECTIONSubchapter C-Lien for TaxesPART I-DUE PROCESS FOR LIENS

PART I-DUE PROCESS FOR LIENS

Sec.
6320.
Notice and opportunity for hearing upon filing of notice of lien.

        

Editorial Notes

Amendments

1998- Pub. L. 105–206, title III, §3401(a), July 22, 1998, 112 Stat. 746 , added part heading and analysis consisting of item 6320.