PART VII. Administrative Provisions, Procedures, Interests, Penalties, and Additions to Taxes

Chapter 1061. Deficiency Assessment and Collection (§§ 33001 — 33007)
Chapter 1062. Payments in Excess (§§ 33021 — 33063)
Chapter 1063. Interest, Penalties, and Additions to Taxes (§§ 33071 — 33091)
Chapter 1064. Special Provisions (§§ 33111 — 33199)
Chapter 1065. Powers of the Secretary (§§ 33201 — 33244)
Chapter 1066. Procedures for Demand for Payment, Attachment, and Sale of Taxpayer’s Property (§§ 33261 — 33280)
Chapter 1067. Provisions Concerning Tax Return, Statement, or Refund Claim Specialists and Tax Representatives (§§ 33301 — 33314)
Chapter 1068. Miscellaneous Provisions (§§ 33331 — 33346)
Chapter 1069. Transitory Provisions (§§ 33361 — 33394)
Chapter 1070. Provisions Applicable to Partnerships and Members (§§ 33414 — 33423)