26 U.S.C. § 6301
Section 6301 · Collection authority
Amended 2 times on record
Applied in 36 court decisions — leading case United States v. Little (1984)
Most recently applied in Retfalvi v. United States (August 2018)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
The Secretary shall collect the taxes imposed by the internal revenue laws.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
The internal revenue laws, referred to in text, are classified generally to this title.
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cross References
General powers and duties of officers and employees of Treasury Department, see section 7621 et seq. of this title.