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.
(b) Copy as evidence
A copy of such record, or any part thereof, certified by the Secretary shall be evidence in any court of the truth of the facts therein stated.
(c) Accounting to taxpayer
The taxpayer with respect to whose liability the sale was conducted or who redeemed the property shall be furnished—
(1)the record under subsection (a) (other than the names of the purchasers);
(2)the amount from such sale applied to the taxpayer’s liability; and
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary” wherever appearing.
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].”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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