26 C.F.R. § 301.6301-1
Collection authority.
Cite as 26 C.F.R. § 301.6301-1 (2026)
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).