Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6340
Records of sale
# (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.
Source: view the official text
Nearby sections (25 sections)
- 6326 · Administrative appeal of liens
- 6327 · Cross references
- 6330 · Notice and opportunity for hearing before levy
- 6331 · Levy and distraint
- 6332 · Surrender of property subject to levy
- 6333 · Production of books
- 6334 · Property exempt from levy
- 6335 · Sale of seized property
- 6336 · Sale of perishable goods
- 6337 · Redemption of property
- 6338 · Certificate of sale; deed of real property
- 6339 · Legal effect of certificate of sale of personal property and…
- 6340 · Records of sale
- 6341 · Expense of levy and sale
- 6342 · Application of proceeds of levy
- 6343 · Authority to release levy and return property
- 6344 · Cross references
- 6361 · [§§6361 to 6365. Repealed. Pub. L. 101–508, title XI,…
- 6401 · Amounts treated as overpayments
- 6402 · Authority to make credits or refunds
- 6403 · Overpayment of installment
- 6404 · Abatements
- 6405 · Reports of refunds and credits
- 6406 · Prohibition of administrative review of decisions
- 6407 · Date of allowance of refund or credit