§ 6340. Records of sale
302 words·~1 min read·
/usc/title-26/section-6340A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Requirement The Secretary shall, for each internal revenue district, keep a record of all sales of property under section 6335 and of redemptions of such property. The record shall set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed or certificate of sale of personal property.
(b)Copy as evidence A copy of such record, or any part thereof, certified by the Secretary shall be evidence in any court of the truth of the facts therein stated.
(c)Accounting to taxpayer The taxpayer with respect to whose liability the sale was conducted or who redeemed the property shall be furnished—
(1)the record under subsection
(a)(other than the names of the purchasers);
(2)the amount from such sale applied to the taxpayer’s liability; and
(3)the remaining balance of such liability.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, § 3442(a), July 22, 1998, 112 Stat. 761.)
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11 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 789
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 105–206, title III, § 3442(a)
- 112 Stat. 761
- Pub. L. 105–206, § 3442(a)(1)
- Pub. L. 105–206, § 3442(a)(2)
- Pub. L. 94–455
- Pub. L. 105–206, title III, § 3442(b)
- 112 Stat. 762
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§ 6340
Records of sale
C.F.R.×2
Fed. Reg.×1
Stat.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 789
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Stat.90 Stat. 1834
Pub. L.Pub. L. 105–206, title III, § 3442(a)
Cites 11 · showing 5Cited by 4 across 3 sources