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-xxvii- Code §6203. Method of assessment.. ..................................................................................................................................... 1332 Reg. §301.6203-­1. Method of assessment..................................................................................................................... 1332 Code §6205. Special rules applicable to certain employment taxes.................................................................................. 1332 Reg. §31.6205-­1. Adjustments of underpayments....................................................................................................... 1332 Chapter 64. Collection Subchapter A. General Provisions Code §6301. Collection authority.. ......................................................................................................................................... 1335 Reg. §301.6301-­1. Collection authority.. ....................................................................................................................... 1335 Code §6302. Mode or time of collection................................................................................................................................ 1335 Reg. §31.6302–­1. Deposit rules for taxes under the Federal Insurance Contributions Act (FICA) and withheld income taxes.. ........................................................................................................................ 1336 Temporary Reg. §31.6302-­1T. Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992........................................................................................................ 1341 Proposed Reg. §31.6302–­1. Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after December 31, 1992........................................................................................................ 1342 Reg. §1.6302–­2. Deposit rules for tax withheld on nonresident aliens and foreign corporations......................... 1343 Reg. §31.6302–­2. Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA)................................... 1344 Reg. §31.6302-­3. Federal tax deposit rules for amounts withheld under the backup withholding requirements of section 3406 for payments made after December 31, 1992................................ 1344 Reg. §31.6302–­4. Deposit rules for withheld income taxes attributable to nonpayroll payments........................ 1344 Reg. §31.6302(b)-­1. Method of collection.................................................................................................................... 1345 Reg. §31.6302(c)–­3. Deposit rules for taxes under the Federal Unemployment Tax Act.. ................................... 1345 Reg. §31.6302(c)-­4. Cross references........................................................................................................................... 1345 Reg. §301.6302–­1. Manner or time of collection of taxes........................................................................................... 1346 Proposed Reg. §301.6302–­1. Mode or time of collection of taxes................................................................... 1346 Code §6303. Notice and demand for tax.. ............................................................................................................................. 1346 Reg. §301.6303-­1. Notice and demand for tax.. ........................................................................................................... 1346 Code §6304. Fair tax collection practices............................................................................................................................. 1346 Code §6305. Collection of certain liability.. .......................................................................................................................... 1346 Reg. §301.6305-­1. Assessment and collection of certain liability.............................................................................. 1347 Code §6306. Qualified tax collection contracts.................................................................................................................... 1348 Code §6307. Special compliance personnel program account........................................................................................... 1349 Subchapter B. Receipt of Payment Code §6317. Payments of Federal unemployment tax for calendar quarter.................................................................... 1350 Subchapter C. Lien for Taxes Part II. Liens Code §6321. Lien for taxes...................................................................................................................................................... 1350 Reg. §301.6321-­1. Lien for taxes.................................................................................................................................... 1350 Subchapter D. Seizure of Property for Collection of Taxes Part II. Levy Code §6322. Period of lien.. .................................................................................................................................................... 1351 Code §6331. Levy and distraint............................................................................................................................................... 1351 Reg. §301.6331-­1. Levy and distraint............................................................................................................................. 1352 Reg. §301.6331-­2. Procedures and restrictions on levies........................................................................................... 1353 Reg. §301.6331–­3. Restrictions on levy while offers to compromise are pending.................................................. 1354 Reg. §301.6331–­4. Restrictions on levy while installment agreements are pending or in effect........................... 1354