U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 64—COLLECTION (§§ 6301—6361_to_6365) > Subchapter D—Seizure of Property for Collection of Taxes (§§ 6330—6344) > PART II—LEVY (§§ 6331—6344) > § 6344. Cross references