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title 26
INTERNAL REVENUE CODE
subtitle F
Procedure and Administration
chapter 64
COLLECTION
subchapter C
Lien for Taxes
part II
LIENS
§ 6326
Administrative appeal of liens
View all text of Part II [§ 6321 - § 6327]
U.S. Code
Notes
§ 6326.
Administrative appeal of liens
(a)
In general
(b)
Certificate of release
(Added
Pub. L. 100–647, title VI, § 6238(a)
,
Nov. 10, 1988
,
102 Stat. 3743
.)