
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6339]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 64--COLLECTION
 
        Subchapter D--Seizure of Property for Collection of Taxes
 
                              PART II--LEVY
 
Sec. 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 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, 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) As receipts

        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) 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--

                        (1) Deed as evidence

        The deed of sale given pursuant to section 6338 shall be prima 
    facie evidence of the facts therein stated; and

                   (2) Deed as conveyance of title

        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.

(c) Effect of junior encumbrances

    A certificate of sale of personal property given or a deed to real 
property executed pursuant to section 6338 shall discharge such property 
from all liens, encumbrances, and titles over which the lien of the 
United States with respect to which the levy was made had priority.

(d) Cross references

            (1) For distribution of surplus proceeds, see section 
        6342(b).
            (2) For judicial procedure with respect to surplus proceeds, 
        see section 7426(a)(2).

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


                               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.


                    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.
