§6341 — Expense of levy and sale
1 cases·1 cited
Statute Text — 26 U.S.C. §6341
The Secretary shall determine the expenses to be allowed in all cases of levy and sale.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6341-1 Expense of levy and sale
1 Citing Cases
Section 6320(a) (1) requires the Secretary to give a taxpayer written notice that a tax lien has beens filed upon that taxpayer's property (lien notice). Section 6330(a) (1) requires the Secretary to give a taxpayer written notice that the Commissioner intends to levy upon the taxpayer's property (levy notice). The notices must inform th