Title 26, Internal Revenue CodeRelease 119-102
§6341 Expense of Levy and Sale
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 64 — COLLECTION › Subchapter D — Seizure of Property for Collection of Taxes › PART II — LEVY › § 6341
Summary
The Secretary decides which expenses can be paid in every case where the government seizes and sells property.
Full Legal Text
Title 26, §6341
Internal Revenue Code, Source: USLM XML via OLRC
The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6341
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102