
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: 26USC6340]

 
                     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. 6340. Records of sale


(a) Requirement

    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
        (3) the remaining balance of such liability.

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


                               Amendments

    1998--Subsec. (a). Pub. L. 105-206, Sec. 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, Sec. 3442(a)(2), added subsec. (c).
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.


                    Effective Date of 1998 Amendment

    Pub. L. 105-206, title III, Sec. 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].''

                  Section Referred to in Other Sections

    This section is referred to in section 6337 of this title.
