Title 26 Title 26. § 26 U.S.C. § 6321. Lien for taxes Title 26. § 26 U.S.C. § 6322. Period of lien Title 26. § 26 U.S.C. § 6323. Validity and priority against certain persons Title 26. § 26 U.S.C. § 6334. Property exempt from levy. Title 26. § 26 U.S.C. § 6672. Failure to collect and pay over tax, or attempt to evade or defeat tax Title 26. § 26 U.S.C. § 7425. Discharge of liens Title 26. § 26 U.S.C. § 7433. Civil damages for certain unauthorized collection actions Learn more about Law.ABI.org Your browser does not support the video tag.