IRS Tax Collections

Summary

The Internal Revenue Service has a large contingent of Revenue Officers and Appeals Officers whose primary task is to collect dollars from taxpayers. The Code provides them with collection authority. I.R.C. § 6301. Reflecting the variation in types of taxes, the Code also provides that taxes can "be collected by means of returns, stamps, coupons, tickets, books, or such other reasonable devices or methods as may be necessary or helpful in securing a complete and proper collection of the tax." I.R.C. § 6302(b).