26 U.S.C. § 6301
Collection authority
The Secretary shall collect the taxes imposed by the internal revenue laws.
Notes of Decisions
Cited in 38
cases (2 in the last 5 years), 1969–2022 · leading case: Ross v. United States, 460 F. Supp. 2d 139 (D.D.C. 2006).
Ross v. United States, 460 F. Supp. 2d 139 (D.D.C. 2006). “taxes” based on the Secretary’s alleged failure to develop and implement procedures governing the supervision and discipline of IRS employees involved in the levy or seizure of taxpayer properties, in disregard of 26 U.S.C. § 6301 (Count 19); —failed to implement the provisions…”
Kim v. United States, 632 F.3d 713 (D.C. Cir. 2011). “Count 19 alleges violation of 26 U.S.C. § 6301 and the IRS Restructuring and Reform Act of 1998, which together require the Commissioner to develop and implement review and disciplinary procedures for an IRS employee’s decision to file a notice of lien, levy, or seizure.”
Morrow v. United States, 723 F. Supp. 2d 71 (D.D.C. 2010). “] § 7433/disregard in connection with collection,” where the *75 plaintiff asserts that the defendants have violated or disregarded the following sections of the Code: • 26 U.S.C. § 6301 , by failing to develop and implement procedures concerning the review processes of the…”
Wyodak Resources Dev. Corp. v. United States, 637 F.3d 1127 (10th Cir. 2011). “Further, our reading is consistent with case law from other jurisdictions interpreting § 1346(a)(1)with the exception of the aforementioned Sixth Circuit analysis.”
United States v. F. Thomas Little, United States of Am. v. Peter Chernik, United States of Am. v. Harold Grutchfield, 753 F.2d 1420 (9th Cir. 1985). “Under 26 U.S.C. § 6301 , Congress granted the IRS broad authority to collect taxes.”
Lomont, Kent A. v. O'Neill, Paul H., 285 F.3d 9 (D.C. Cir. 2002). “Count III alleged that the regulations interfered with the Secretary's duty to collect federal taxes, see 26 U.S.C. § 6301 , because the regulation allows state and local officials to "veto” the collection of taxes on firearms by refusing to issue certifications.”
James W. McCarty v. United States, 929 F.2d 1085 (5th Cir. 1991). “26 U.S.C. § 6301 . On appeal McCarty concedes that he received a notice of deficiency in December, 1984.”
In Re: Floyd W. Beam Elaine M. Beam, Debtors. Floyd W. Beam Elaine M. Beam v. Internal Revenue Serv., 192 F.3d 941 (9th Cir. 1999). “Appellants contend also that the IRS’s service of a notice of levy on the trustee was improper and that the IRS agent exceeded his statutory levying powers under 26 U.S.C. § 6301 . These arguments also fail.”
Sec. & Exch. Comm'n v. Wyly, 56 F. Supp. 3d 394 (S.D.N.Y. 2014). “, Firm Value and Marketability Discounts, 27 Journal of Corporate Law 89, 97 (2001) (collecting and summarizing studies).”
Wesselman v. United States, 501 F. Supp. 2d 98 (D.D.C. 2007). “counts alleging the assessment of taxes against plaintiff in amounts that were not properly assessable against him or were not properly recorded or verified (Counts 11-15 and 33); (4) counts alleging failure to satisfy statutory duties to promulgate and implement various…”
Brewer v. United States, 764 F. Supp. 309 (S.D.N.Y. 1991). “§ 6501 (a); 4) the IRS had no power to seize and take property under 26 U.S.C. § 6301 because delegations of authority were not properly issued; 5) the IRS acted outside of its authority and breached its fiduciary duty to the plaintiff; and 6) the IRS caused irreparable harm to…”
Hughes v. United States, 953 F.2d 531 (9th Cir. 1992). “26 U.S.C. § 6301 provides that “[t]he Secretary shall collect the taxes imposed by the internal revenue laws.”
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