---
kind: "section"
citation: "26 U.S.C. § 6339"
title: "26"
title_heading: "Internal Revenue Code"
number: "6339"
heading: "Legal effect of certificate of sale of personal property and deed of real property"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6339"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter D — Seizure of Property for Collection of Taxes"
  - "Part II — Levy"
---

# §6339. Legal effect of certificate of sale of personal property and deed of real property

- (a) **Certificate of sale of property other than real property—** In all cases of sale pursuant to [section 6335](/usc/26/6335.md) of property (other than real property), the certificate of such sale—
  - (1) **As evidence—** 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) **As conveyances—** Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and
  - (3) **As authority for transfer of corporate stock—** If such property consists of [stocks](/usc/26/7701.md?p=a-7), shall be notice, when received, to any [corporation](/usc/26/7701.md?p=a-3), company, or association of such transfer, and shall be authority to such [corporation](/usc/26/7701.md?p=a-3), company, or association to record the transfer on its books and records in the same manner as if the [stocks](/usc/26/7701.md?p=a-7) 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) **As receipts—** If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the [person](/usc/26/7701.md?p=a-1) holding the same, as against any [person](/usc/26/7701.md?p=a-1) holding or claiming to hold possession of such securities or other evidences of debt; and
  - (5) **As authority for transfer of title to motor vehicle—** 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.
- (b) **Deed of real property—** In the case of the sale of real property pursuant to [section 6335](/usc/26/6335.md)—
  - (1) **Deed as evidence—** The deed of sale given pursuant to [section 6338](/usc/26/6338.md) shall be prima facie evidence of the facts therein stated; and
  - (2) **Deed as conveyance of title—** If the proceedings of the [Secretary](/usc/26/7701.md?p=a-11-B) 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](/usc/26/7701.md?p=a-9) attached thereto.
- (c) **Effect of junior encumbrances—** A certificate of sale of personal property given or a deed to real property executed pursuant to [section 6338](/usc/26/6338.md) shall discharge such property from all liens, encumbrances, and titles over which the lien of the [United States](/usc/26/7701.md?p=a-9) with respect to which the [levy](/usc/26/7701.md?p=a-21) was made had priority.
- (d) **Cross references—**
  - (1) For distribution of surplus proceeds, see [section 6342(b)](/usc/26/6342.md?p=b).
  - (2) For judicial procedure with respect to surplus proceeds, see [section 7426(a)(2)](/usc/26/7426.md?p=a-2).

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85–866, title I, § 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(g), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1966—Subsecs. (c), (d). Pub. L. 89–719 added subsecs. (c) and (d).

1958—Subsec. (b)(2). Pub. L. 85–866 substituted “as” for “of” after “Deed” in heading.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1966 Amendment

Amendment 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 Amendment

Amendment 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.