§6341 — Expense of levy and sale
1 citing cases
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
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Treas. Reg. §301.6341-1Expense of levy and sale
The district director shall determine the expenses to be allowed in all cases of levy and sale. Such expenses shall include the expenses of protection and preservation of the property during the period subsequent to the levy, as well as the actual expenses incurred in connection with the sale thereof. In case real and personal property (or several tracts of real property) are sold in the aggregate, the district director shall properly apportion the expenses to the real property (or to each tract).
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