---
kind: "section"
citation: "26 U.S.C. § 6341"
title: "26"
title_heading: "Internal Revenue Code"
number: "6341"
heading: "Expense of levy and sale"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6341"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 64 — Collection"
  - "Subchapter D — Seizure of Property for Collection of Taxes"
  - "Part II — Levy"
---

# §6341. Expense of levy and sale


The [Secretary](/usc/26/7701.md?p=a-11-B) shall determine the expenses to be allowed in all cases of [levy](/usc/26/7701.md?p=a-21) and sale.


## 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.)

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.