Collection authority
United States Code
Citation analytics
How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Highly CitedTop 6% most-cited · cited by 39 decisions
39
Citing decisions
6+
Courts citing
Citations by decade
1
2
5
11
11
6
3
1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2025Gomez N.D. Cal.
- 2022Ivanhoe v. United States D. Conn.
- 2022IN RE: RONALD LEE MORGAN M.D.N.C.
- 2018Retfalvi v. United States E.D.N.C.
- 2018Erwin Lejon-Twin El v. Joe Marino 3rd Cir.
- 2011Kim v. United States D.C. Cir.
- 2011Wyodak Resources Development Corp. v. United States 10th Cir.
- 2010Morrow v. United States Government D.D.C.
- 2010Morrow v. United States D.D.C.
- 2009Scott v. United States D.D.C.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
The Secretary shall collect the taxes imposed by the internal revenue laws. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 775; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.))