Internal Revenue Code · 26 U.S.C.

§ 6340. Records of sale

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

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. § 6340

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status: In force
Enacted: October 4, 1976 by Pub. L. 94–455
Last amended: July 22, 1998 by Pub. L. 105–206
Amendments: 1 dated changes in the source credit
Length: 3 subsections · 201 words · about 1 min to read
Cross-references: cites 1; cited by 1 Code section and 1 other regulation
Regulations: 1 issued under this section

¶(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, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, § 3442(a), July 22, 1998, 112 Stat. 761.)

Regulations under this section

Treasury regulations (26 CFR) issued under § 6340

§ 301.6340-1 Records of sale.

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

Amendment history

From the source credit and the official notes, newest first.

July 22, 1998Amended by Pub. L. 105–206Parts changed in 1998: (a) (c)
October 4, 1976Enacted by Pub. L. 94–455

Where it sits in the Code

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1998—Subsec. (a). Pub. L. 105–206, § 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, § 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, § 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].”