§6301 — Collection authority

Section 6301 provides: “The Secretary shall collect the taxes imposed by the internal revenue laws.” As discussed supra Part III.A.1, section 6212(a) authorizes the Commissioner to send a notice of deficiency but does not specify the form of the notice.

Section 6301 provides that the Secretary has the power to collect taxes. That power can be delegated to IRS District Directors and in turn redelegated to local-level officials. See sec. 301.6301-1, Proced. & Admin. Regs.; Delegation Order No. 198 (Rev. 5), Sept. 7, 2001. “The delegation of authority down the chain of command, from the Secretary to

a frivolous argument. Section 7608, which governs certain criminal enforcement actions, does not limit the Commissioner’s authority to conduct civil examinations under sec- tion 6201, determine deficiencies under section 6212, or collect taxes under section 6301. 8 The criminal investigators actually discovered $33,972,473 of jewelry in the “secret room.” But the IRS determined that only $22,749,979 worth of jewelry had been constructively distributed to petitioners during the 2003–2006 tax year

Administrative Hearing for Proposed Levy and Judicial Review Section 6301 empowers the Secretary to collect the taxes imposed by the internal revenue laws.

.3d 27 (1st Cir. 2006). - 15 - [*15] It is not to the Tax Court but to the Secretary ofthe Treasury that Congress has given the authorityto "make the inquiries, determinations, and assessments of all taxes", sec. 6201,7 and to "collect the taxes", sec. 6301.8 The Tax Court has no practical means for evaluating the IRS's audit priorities, its allocation ofits audit resources, or its judgments about the likelihood ofcollecting particular liabilities. Congress has given to the Tax Court not plenary

.3d 27 (1st Cir. 2006). - 15 - [*15] It is not to the Tax Court but to the Secretary ofthe Treasury that Congress has given the authorityto "make the inquiries, determinations, and assessments of all taxes", sec. 6201,7 and to "collect the taxes", sec. 6301.8 The Tax Court has no practical means for evaluating the IRS's audit priorities, its allocation ofits audit resources, or its judgments about the likelihood ofcollecting particular liabilities. Congress has given to the Tax Court not plenary

o. 2020-35, at *15 (fn. refs. omitted): It is not to the Tax Court but to the Secretary ofthe Treasury that Congress has given the authority to "make the inquiries, determinations, and assessments ofall taxes", sec. 6201, and to "collect the taxes", sec. 6301. The Tax Court has no practical means for evaluating the IRS's audit priorities, its allocation ofits audit resources, or itsjudgments about the likelihood ofcollecting particular liabilities. Congress has given to the Tax Court not plenary

" As this Court has explained, however: It is not to the Tax Court but to the Secretary ofthe Treasury that Congress has given the authority to "make the inquiries, determinations, and assessments ofall taxes", sec. 6201, and to "collect the taxes", sec. 6301. The Tax Court has no practical means for evaluating the IRS's audit priorities, its allocation ofits audit resources, or itsjudgments about the likelihood ofcollecting particular liabilities. * * * Consequently, "we do not review the IRS's

mo. 2020-35, at *15 (fn. refs. omitted): It is not to the Tax Court but to the Secretary ofthe Treasury that Congress has given the authorityto "make the inquiries, determinations, and assessments ofall taxes", sec. 6201, and to "collect the taxes", sec. 6301. The Tax Court has no practical means for evaluating the IRS's audit priorities, its allocation ofits audit resources, or itsjudgments about the likelihood ofcollecting particular liabilities. Congress has given to the Tax Court not plenary

The Code equips the Secretary with certain tools to carry out his collection efforts. Section 6321 provides one such tool that creates a lien in favor ofthe United States on all property and property rights ofa taxpayer liable for Federal tax who neglects or refuses to pay the tax after the Secretary's notice and demand for payment. Sect

Administrative Hearing for Proposed Levy and Judicial Review Section 6301 empowers the Secretary to collect the taxes imposed by the internal revenue laws.

One ofthe tools in the Government's purview, ifa taxpayer liable for a tax neglects or refuses to pay it, is a levy upon that person's property and rights to property. Sec. 6331(a). Certain property, such as certain annuity and pension payments or income below a prescribed minimum amount, is exempt from levy. Sec. 6334(a)(6), (9). Sectio

One ofthe tools in the Government's purview, ifa taxpayer liable for a tax neglects or refuses to pay it, is a lien in favor ofthe United States upon all property and rights to propertybelonging to that taxpayer. Sec. 6321. The lien continues until the liability is satisfied or the lien becomes unenforceable by reason oflapse oftime. Sec

StatutoryFramework Section 6301 empowers the Secretary to collect the taxes imposed by the internal revenue laws.

OPINION Section 6301 empowers the Commissioner to collect taxes imposed by the internal revenue laws.

Administrative Hearings Under Section 6330 Section 6301 empowers the Commissioner to collect the taxes imposed by the internal revenue laws.

ent, only amounts assessed and collected under a provision oftitle 26 may be used in funding the award to a whistleblower. In making this argument, respondent notes that the Code mentions "internal revenue laws" in a number ofinstances. See, e.g., sec. 6301 ("The Secretary shall collect the taxes imposed by the internal revenue laws."); sec. 6065 ("Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision ofthe i

ent, only amounts assessed and collected under a provision oftitle 26 may be used in funding the award to a whistleblower. In making this argument, respondent notes that the Code mentions "internal revenue laws" in a number ofinstances. See, e.g., sec. 6301 ("The Secretary shall collect the taxes imposed by the internal revenue laws."); sec. 6065 ("Except as otherwise provided by the Secretary, any return, declaration, statement, or other document required to be made under any provision ofthe i

OPINION Section 6301 empowers the Commissioner to collect taxes imposed by the internal revenue laws.

OPINION Section 6301 empowers the Commissioner to collect taxes imposed by the internal revenue laws.

6301 ("Multiple-party account"). Ajoint account is an account payable on request to "one or more oftwo or more parties", with or without any right ofsurvivorship. I1("Joint account").4 An account is defined as a contract ofdeposit offunds between a depositor and a financial institution. R ("Account"). Title 20 Pa. C.S. sec. 6303(a) provides: "

OPINION Section 6301 empowers the Commissionerto collect the taxes imposed by the internal revenue laws. To furtherthat objective, Congress has provided that the Commissioner may effect the collection oftaxes by, among other methods, liens and levies. Section 6321 imposes a lien in favor ofthe United States on all property and property rights ofa taxpayer

Discussion Section 6301 empowers the Commissionerto collect the taxes imposed by the internal revenue laws.

The Commissioner has discretion, however, to compromise -11- an unpaid tax liability. Sec. 7122(a). The pertinent regulations set forth doubt as to collectibility as one ofthree grounds for compromising an unpaid tax liability. Sec. 301.7122-1(b)(2), Proced. & Admin. Regs. Doubt as to collectibility exists where a taxpayer's assets and

Because one individual cannot be responsible for so much, Con ress has enacted statutes authorizing the delegation ofthat authority. Th delegation ofauthority is contained in a clear - 6 - line ofstatutoryprovisions. With respect to substitutes for returns, section 6020(b)(1) provides: "Ifany person fails to make any return required by

OPINION Section 6301 empowers the Commissioner to collect the taxes imposed by the internal revenue laws. To further that objective, Congress has provided that - 8 - [*8] the Commissioner may effect the collection oftaxes by, among other methods, liens and levies. Section 6321 imposes a lien in favor ofthe United States on all property and property rights

Because one individual cannot be responsible for so much, Congress has enacted statutes authorizing the delegation of that authority. The delegation of authority is contained in a clear line of statutory provisions. With respect to substitutes for returns, section 6020(b)(1) provides: “If any person fails to make any return required by a

Section 6301 authorizes the Secretary to collect taxes imposed by the internal revenue laws. As a general rule, the Secretary is obliged, within 60 days after making an assessment of tax under section 6203, to give notice to each person liable for such tax stating the amount due and demanding payment thereof. Sec. 6303(a). Such notice may be left a