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Title 26 — Internal Revenue CodeRelease 119-73not60

§6340 Records of Sale

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 64— COLLECTION › Subchapter D— Seizure of Property for Collection of Taxes › Part II— LEVY › § 6340

Last updated Apr 5, 2026|Official source

Summary

The IRS must keep, for each district, a record of every sale or redemption of seized property sold for unpaid taxes. The record must show the tax involved, seizure and sale dates, the person assessed, what steps were taken, the expenses, the buyers’ names, and the date of the deed or sale certificate. A certified copy can be used in court as proof of those facts. The taxpayer whose debt led to the sale, or who redeemed the property, must be given the record (minus the buyers’ names), the amount from the sale applied to their tax debt, and the remaining balance of that debt.

Full Legal Text

Title 26, §6340

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)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)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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1998—Subsec. (a). Pub. L. 105–206, § 3442(a)(1), struck out “real” after “sales of” and inserted “or certificate of sale of personal property” after “deed”. Subsec. (c). Pub. L. 105–206, § 3442(a)(2), added subsec. (c). 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1998 Amendment Pub. L. 105–206, title III, § 3442(b), July 22, 1998, 112 Stat. 762, provided that: “The

Amendments

made by this section [amending this section] shall apply to seizures occurring after the date of the enactment of this Act [July 22, 1998].”

Reference

Citations & Metadata

Citation

26 U.S.C. § 6340

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60