### Question
How does the law define employment taxes?


### Answer
Under *26 U.S.C. § 6330*, **employment taxes** is defined as:

> any taxes under chapter 21, 22, 23, or 24

#### Citation:
  - *26 U.S.C. § 6330*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 64-COLLECTION > Subchapter D-Seizure of Property for Collection of Taxes > PART I-DUE PROCESS FOR COLLECTIONS**

