US Code - Part II: Levy

Section 6331 Levy and distraint
Section 6332 Surrender of property subject to levy
Section 6333 Production of books
Section 6334 Property exempt from levy
Section 6335 Sale of seized property
Section 6336 Sale of perishable goods
Section 6337 Redemption of property
Section 6338 Certificate of sale; deed of real property
Section 6339 Legal effect of certificate of sale of personal property and deed of real property
Section 6340 Records of sale
Section 6341 Expense of levy and sale
Section 6342 Application of proceeds of levy
Section 6343 Authority to release levy and return property
Section 6344 Cross references

Due process for collections

Seizure of property for collection of taxes