(a) Length of periodFor period within which levy may be begun in case of—(1) Income, estate, and gift taxes, and taxes imposed by chapter 41, 42, 43, or 44, see sections 6502(a) and 6503(a)(1).
(2) Employment and miscellaneous excise taxes, see section 6502(a).
(b) Delinquent collection officersFor distraint proceedings against delinquent internal revenue officers, see section 7804(c).
(c) Other referencesFor provisions relating to—(1) Stamps, marks and brands, see section 6807.
(2) Administration of real estate acquired by the United States, see section 7506.
Structure US Code
Title 26— INTERNAL REVENUE CODE
Subtitle F— Procedure and Administration
Subchapter D— Seizure of Property for Collection of Taxes
§ 6332. Surrender of property subject to levy
§ 6334. Property exempt from levy
§ 6335. Sale of seized property
§ 6336. Sale of perishable goods
§ 6337. Redemption of property
§ 6338. Certificate of sale; deed of real property
§ 6339. Legal effect of certificate of sale of personal property and deed of real property
§ 6341. Expense of levy and sale
§ 6342. Application of proceeds of levy