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Title 26 — Internal Revenue CodeRelease 119-73

§6336 Sale of perishable goods

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 64— - COLLECTION › Subchapter Subchapter D— - Seizure of Property for Collection of Taxes › Part PART II— - LEVY › § 6336

Last updated Apr 6, 2026|Official source

Summary

When seized property is likely to spoil, the Secretary must appraise its value. If the owner can be found, the Secretary must notify them. The owner can get the property back by either paying the appraised amount or giving a bond in the form, with the sureties, and for the amount the Secretary requires to pay later. If the owner does neither, the Secretary must sell the property to the public as soon as possible under rules the Secretary sets.

Full Legal Text

Title 26, §6336

Internal Revenue Code — Source: USLM XML via OLRC

If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and— (1)
(2)If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2019—Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 2019 Amendment Pub. L. 116–25, title I, § 1404(b),
July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [
July 1, 2019].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6336

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73