PRIA Logo™
Title 26 — Internal Revenue CodeRelease 119-73

§6338 Certificate of Sale; Deed of Real Property

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter D— Seizure of Property for Collection of Taxes › Part II— LEVY › § 6338

Last updated Apr 6, 2026|Official source

Summary

When the IRS sells property it seized for unpaid taxes, the buyer gets a certificate of sale after paying the full price. For real estate, the certificate describes the property, whose taxes it was sold for, the buyer's name, and the price. If the prior owner does not redeem the real estate within the time the law allows, the buyer turns in the certificate and receives a deed, executed under the state's rules for execution sales. If the United States itself is declared the purchaser, the Secretary executes a deed and promptly records it in the proper registry.

Full Legal Text

Title 26, §6338

Internal Revenue Code — Source: USLM XML via OLRC

(a)In the case of property sold as provided in section 6335, the Secretary shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.
(b)In the case of any real property sold as provided in section 6335 and not redeemed in the manner and within the time provided in section 6337, the Secretary shall execute (in accordance with the laws of the State in which such real property is situated pertaining to sales of real property under execution) to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.
(c)If real property is declared purchased by the United States at a sale pursuant to section 6335, the Secretary shall at the proper time execute a deed therefor; and without delay cause such deed to be duly recorded in the proper registry of deeds.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1966—Subsec. (c). Pub. L. 89–719 struck out provisions requiring the endorsement of approval as to the form of the deed by the United States Attorney for the district in which the property is situated. 1958—Subsec. (c). Pub. L. 85–866 struck out “district” before “attorney”.

Statutory Notes and Related Subsidiaries

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.

Effective Date

of 1958 AmendmentAmendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6338

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73