26 U.S.C. § 6344
§ 6344. Cross references
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
(a) Length of period
For period within which levy may be begun in case of—
(1)
Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
(2)
Employment and miscellaneous excise taxes, see section 6502(a).
(b) Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).