26 U.S.C. § 6301: Collection authority

The Secretary shall collect the taxes imposed by the internal revenue laws. a determination by an employee to file a notice of lien or levy with respect to, or to levy or seize, any property or right to property would, where appropriate, be required to be reviewed by a supervisor of the employee before the action was taken; and appropriate disciplinary action would be taken against the employee or supervisor where the procedures under paragraph (1) were not followed. reviewed the taxpayer’s information; verified that a balance is due; and affirmed that the action proposed to be taken is appropriate given the taxpayer’s circumstances, considering the amount due and the value of the property or right to property. Except as provided in paragraph (2), this section shall take effect on the date of the enactment of this Act [ July 22, 1998 ]. In the case of any action under an automated collection system, this section shall apply to actions initiated after December 31, 2000 .”