26 U.S.C. SECTION  6301. COLLECTION AUTHORITY

The Secretary shall collect the taxes imposed by the internal revenue laws.

26 U.S.C. SECTION  7701. DEFINITIONS

(a) When used in this title, where not otherwise distinctly expressed or manifestly incompatible with the intent thereof--

(11) SECRETARY OF THE TREASURY AND SECRETARY

          (A) SECRETARY OF THE TREASURY

          The term "Secretary of the Treasury" means the Secretary of the

          Treasury, personally, and shall not include any delegate of his.

          (B) SECRETARY

          The term "Secretary" means the Secretary of the Treasury or his

          delegate.

     (12) DELEGATE

          (A) IN GENERAL

          The term "or his delegate"--

               (i) when used with reference to the Secretary of the

               Treasury, means any officer, employee, or agency of the

               Treasury Department duly authorized by the Secretary of the

               Treasury directly, or indirectly by one or more

               redelegations of authority, to perform the function

               mentioned or described in the context; and

               (ii) when used with reference to any other official of the

               United States, shall be similarly construed.

          (B) PERFORMANCE OF CERTAIN FUNCTIONS IN GUAM OR AMERICAN SAMOA

          The term "delegate," in relation to the performance of functions

          in Guam or American Samoa with respect to the taxes imposed by

          chapters 1, 2, and 21, also includes any officer or employee of

          any other department or agency of the United States, or of any

          possession thereof, duly authorized by the Secretary (directly,

          or indirectly by one or more redelegations of authority) to

          perform such functions.

     (13) COMMISSIONER

     The term "Commissioner" means the Commissioner of Internal Revenue.

26 U.S.C. SECTION  6311. PAYMENT OF TAX BY COMMERCIALLY ACCEPTABLE MEANS.

(a) AUTHORITY TO RECEIVE

It shall be lawful for the Secretary to receive for internal revenue taxes (or in payment for internal revenue stamps) any commercially acceptable means that the Secretary deems appropriate to the extent and under the conditions provided in regulations prescribed by the Secretary.

26 U.S.C. SECTION  6314. RECEIPT FOR TAXES

(a) GENERAL RULE

The Secretary shall, upon request, give receipts for all sums collected by him, excepting only when the same are in payment for stamps sold and delivered; but no receipt shall be issued in lieu of a stamp representing a tax.

26 U.S.C. SECTION 6201(a) AUTHORITY OF SECRETARY

The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law.

Parallel Table of Authorities:

6301-6303 … 27 Part 53 (Mfgr Excise taxes—firearms and ammunition)

6301-6302 … 27 Parts 24 (wine), 

25 (beer), 

250 (Liquor from Puerto Rico), 

270 (Mfgr. Tobacco products & cigarette tubes), 

275 (importing tobacco products and cigarette tubes) 

6301     …    27 Part 70 (Procedure and Administration, ATF)

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