26 C.F.R. § 301.6301-1 Collection authority.
Title 26 - Internal Revenue
The taxes imposed by the internal revenue laws shall be collected by district directors of internal revenue. See, however, section 6304, relating to the collection of certain taxes under the provisions of the Tariff Act of 1930 (19 U.S.C. ch. 4).
Title 26: Internal Revenue
PART 301—PROCEDURE AND ADMINISTRATION
Collection
General Provisions
§ 301.6301-1 Collection authority.
