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Title 26 — Internal Revenue CodeRelease 119-73not60

§6337 Redemption of Property

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter D— Seizure of Property for Collection of Taxes › Part II— LEVY › § 6337

Last updated Apr 5, 2026|Official source

Summary

If someone’s property has been taken by levy, that person can pay the amount owed and any costs to the Secretary at any time before the property is sold. If they do, the Secretary must give the property back and stop any further actions about that levy. If real property was sold under section 6335, the owner or anyone with an interest can redeem it within 180 days of the sale by paying the buyer what the buyer paid plus interest at 20% per year. If the buyer cannot be found in the county, the payment goes to the Secretary for the buyer. The Secretary must record the redemption, and that record is proof it was redeemed.

Full Legal Text

Title 26, §6337

Internal Revenue Code — Source: USLM XML via OLRC

(a)Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
(b)(1)The owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within 180 days after the sale thereof.
(2)Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.
(c)When any lands sold are redeemed as provided in this section, the Secretary shall cause entry of the fact to be made upon the record mentioned in section 6340, and such entry shall be evidence of such redemption.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1982—Subsec. (b)(1). Pub. L. 97–248 substituted “180 days” for “120 days”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (b)(1). Pub. L. 89–719 substituted “120 days” for “1 year”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1982 Amendment Pub. L. 97–248, title III, § 349A(b), Sept. 3, 1982, 96 Stat. 639, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to property sold after the date of the enactment of this Act [Sept. 3, 1982].”

Effective Date

of 1966 AmendmentAmendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6337

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60