Internal Revenue Code · 26 U.S.C.
§ 6337. Redemption of property
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6337
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 2, 1966 by Pub. L. 89–719
- Last amended
- September 3, 1982 by Pub. L. 97–248
- Amendments
- 2 dated changes in the source credit
- Length
- 3 subsections · 294 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 1 other regulation
- Regulations
- 1 issued under this section
Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.
The owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within 180 days after the sale thereof.
Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.
When any lands sold are redeemed as provided in this section, the Secretary shall cause entry of the fact to be made upon the record mentioned in section 6340, and such entry shall be evidence of such redemption.
(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 89–719, title I, § 104(e), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 349A(a), Sept. 3, 1982, 96 Stat. 639.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6337
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 1 Code section
Cited in 1 regulation not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 64 COLLECTION
- Subchapter D Seizure of Property for Collection of Taxes
- Part II LEVY
Nearby sections
- § 6333 Production of books
- § 6334 Property exempt from levy
- § 6335 Sale of seized property
- § 6336 Sale of perishable goods
- § 6337 Redemption of property
- § 6338 Certificate of sale; deed of real property
- § 6339 Legal effect of certificate of sale of personal property and deed of real property
- § 6340 Records of sale
- § 6341 Expense of levy and sale
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1982—Subsec. (b)(1). Pub. L. 97–248 substituted “180 days” for “120 days”.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
1966—Subsec. (b)(1). Pub. L. 89–719 substituted “120 days” for “1 year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1982 Amendment
Pub. L. 97–248, title III, § 349A(b), Sept. 3, 1982, 96 Stat. 639, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to property sold after the date of the enactment of this Act [Sept. 3, 1982].”
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.