US Codex
U.S.C.
Notes

§6335. Sale of seized property — Inbound Citations

26 U.S.C. § 6335

Cited by 11 provisions in release 119-102.

Citations to 26 U.S.C. § 6335 as a whole

  • 26 U.S.C. § 6331(j)(1)
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    (1) For purposes of applying the provisions of this subchapter, no levy may be made on any property or right to property which is to be sold under section 6335 until a thorough investigation of the status of such property has been completed.
  • 26 U.S.C. § 6337(b)(1)
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    (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.
  • 26 U.S.C. § 6338(a)
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    (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.
  • 26 U.S.C. § 6338(b)
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    (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.
  • 26 U.S.C. § 6338(c)
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    (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.
  • 26 U.S.C. § 6339(a)
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    (a) In all cases of sale pursuant to section 6335 of property (other than real property), the certificate of such sale—
    (1) Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and
    (2) Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and
    (3) If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and
    (4) If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and
    (5) If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.
  • 26 U.S.C. § 6339(b)
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    (b) In the case of the sale of real property pursuant to section 6335—
    (1) The deed of sale given pursuant to section 6338 shall be prima facie evidence of the facts therein stated; and
    (2) If the proceedings of the Secretary as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the United States attached thereto.
  • 26 U.S.C. § 6340(a)
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    (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.

Citations to §6335(a)

Citations to §6335(e)

  • 26 U.S.C. § 6343(b)
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    (b) If the Secretary determines that property has been wrongfully levied upon, it shall be lawful for the Secretary to return—
    (1) the specific property levied upon,
    (2) an amount of money equal to the amount of money levied upon, or
    (3) an amount of money equal to the amount of money received by the United States from a sale of such property.
    Property may be returned at any time. An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of 2 years from the date of such levy. For purposes of paragraph (3), if property is declared purchased by the United States at a sale pursuant to section 6335(e) (relating to manner and conditions of sale), the United States shall be treated as having received an amount of money equal to the minimum price determined pursuant to such section or (if larger) the amount received by the United States from the resale of such property.
  • 26 U.S.C. § 7426(b)(2)
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    (2) If the court determines that such property has been wrongfully levied upon, the court may—
    (A) order the return of specific property if the United States is in possession of such property;
    (B) grant a judgment for the amount of money levied upon; or
    (C) if such property was sold, grant a judgment for an amount not exceeding the greater of—
    (i) the amount received by the United States from the sale of such property, or
    (ii) the fair market value of such property immediately before the levy.
    For the purposes of subparagraph (C), if the property was declared purchased by the United States at a sale pursuant to section 6335(e) (relating to manner and conditions of sale), the United States shall be treated as having received an amount equal to the minimum price determined pursuant to such section or (if larger) the amount received by the United States from the resale of such property.