IRS Tax Collections

Summary

The Internal Revenue Service has personnel, including revenue officers, who administer and enforce the collection of assessed federal tax liabilities. The Code directs the Secretary to collect taxes imposed by the internal revenue laws. 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).