---
kind: "section"
citation: "26 U.S.C. § 6340"
title: "26"
title_heading: "Internal Revenue Code"
number: "6340"
heading: "Records of sale"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6340"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter D — Seizure of Property for Collection of Taxes"
  - "Part II — Levy"
---

# §6340. Records of sale

- (a) **Requirement—** The [Secretary](/usc/26/7701.md?p=a-11-B) shall, for each internal revenue district, keep a record of all sales of property under [section 6335](/usc/26/6335.md) 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) **Copy as evidence—** A copy of such record, or any part thereof, certified by the [Secretary](/usc/26/7701.md?p=a-11-B) shall be evidence in any court of the truth of the facts therein stated.
- (c) **Accounting to taxpayer—** The [taxpayer](/usc/26/7701.md?p=a-14) with respect to whose liability the sale was conducted or who redeemed the property shall be furnished—
  - (1) the record under [subsection (a)](#a) (other than the names of the purchasers);
  - (2) the amount from such sale applied to the [taxpayer](/usc/26/7701.md?p=a-14)’s liability; and
  - (3) the remaining balance of such liability.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, § 3442(a), July 22, 1998, 112 Stat. 761.)

## Notes

### 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].”