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Title 26, Internal Revenue CodeRelease 119-110

§6344 Cross References

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY › § 6344

Last updated Sep 22, 2026|Official source

Summary

Tells where to find the time limits for when the government can start seizing money or property for unpaid taxes. Rules for income, estate, gift taxes and taxes in chapters 41–44 are in sections 6502(a) and 6503(a)(1). Employment and some excise taxes are in section 6502(a). It also points to rules for taking property from delinquent internal revenue officers (section 7804(c)), for stamps/marks/brands (section 6807), and for managing real estate the United States acquires (section 7506).

Full Legal Text

Title 26, §6344

Internal Revenue Code, Source: USLM XML via OLRC

(a)Length of period
For period within which levy may be begun in case of— (1)
(2)Employment and miscellaneous excise taxes, see section 6502(a).
(b)Delinquent collection officers
For distraint proceedings against delinquent internal revenue officers, see section 7804(c).
(c)Other references
For provisions relating to—
(1)Stamps, marks and brands, see section 6807.
(2)Administration of real estate acquired by the United States, see section 7506.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1998—Subsec. (b). Pub. L. 105–206 substituted “section 7804(c)” for “section 7803(d)”. 1988—Subsec. (a)(1). Pub. L. 100–418 substituted “or 44” for “44, or 45”. 1980—Subsec. (a)(1). Pub. L. 96–223 inserted reference to chapter 45. 1976—Subsec. (a)(1). Pub. L. 94–455 inserted reference to chapters 41 and 44. 1974—Subsec. (a)(1). Pub. L. 93–406 inserted reference to chapter 43. 1969—Subsec. (a)(1). Pub. L. 91–172 inserted reference to chapter 42.

Statutory Notes and Related Subsidiaries

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96–223, set out as a note under section 6161 of this title.

Effective Date

of 1976 AmendmentAmendment by section 1307(d)(2)(F)(v) of Pub. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 of this title.

Effective Date

of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an

Effective Date

Transitional Rules note under section 410 of this title.

Effective Date

of 1969 AmendmentAmendment by Pub. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91–172, set out as an

Effective Date

note under section 4940 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6344

Title 26, Internal Revenue Code

Last Updated

Sep 22, 2026

Release point: 119-110