Notes on 26 U.S.C. § 6335 : US Code - Notes

Search Notes on 26 U.S.C. § 6335 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 785; Pub. L. 89-719, title I,
Sec. 104(d), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94-455, title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 99-
514, title XV, Sec. 1570(a), Oct. 22, 1986, 100 Stat. 2764; Pub.
L. 100-647, title VI, Sec. 6236(g), Nov. 10, 1988, 102 Stat. 3740;
Pub. L. 105-206, title III, Sec. 3441(a), (b), July 22, 1998, 112
Stat. 761.)
AMENDMENTS
1998 - Subsec. (e)(1)(A)(i). Pub. L. 105-206, Sec. 3441(a),
substituted "a minimum price below which such property shall not be
sold" for "a minimum price for which such property shall be sold".
Subsec. (e)(4). Pub. L. 105-206, Sec. 3441(b), added par. (4).
1988 - Subsecs. (f), (g). Pub. L. 100-647 added subsec. (f) and
redesignated former subsec. (f) as (g).
1986 - Subsec. (e)(1). Pub. L. 99-514 amended par. (1) generally.
Prior to amendment, par. (1) "Minimum price" read as follows:
"Before the sale the Secretary shall determine a minimum price for
which the property shall be sold, and if no person offers for such
property at the sale the amount of the minimum price, the property
shall be declared to be purchased at such price for the United
States; otherwise the property shall be declared to be sold to the
highest bidder. In determining the minimum price, the Secretary
shall take into account the expense of making the levy and sale."
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
1966 - Subsec. (b). Pub. L. 89-719 inserted an alternative to the
publication of notice of sale to allow publication in a newspaper
generally circulated within the county in which the property is
seized even though the newspaper is not published in such county.
EFFECTIVE DATE OF 1998 AMENDMENT
Pub. L. 105-206, title III, Sec. 3441(c), July 22, 1998, 112
Stat. 761, provided that: "The amendments made by this section
[amending this section] shall apply to sales made after the date of
the enactment of this Act [July 22, 1998]."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 applicable to requests made on or
after Jan. 1, 1989, see section 6236(h)(2) of Pub. L. 100-647, set
out as a note under section 6331 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Section 1570(b) of Pub. L. 99-514 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to -
"(1) property seized after the date of the enactment of this
Act [Oct. 22, 1986], and
"(2) property seized on or before such date which is held by
the United States on such date."
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.
UNIFORM ASSET DISPOSAL MECHANISM
Pub. L. 105-206, title III, Sec. 3443, July 22, 1998, 112 Stat.
762, provided that: "Not later than the date which is 2 years after
the date of the enactment of this Act [July 22, 1998], the
Secretary of the Treasury or the Secretary's delegate shall
implement a uniform asset disposal mechanism for sales under
section 6335 of the Internal Revenue Code of 1986. The mechanism
should be designed to remove any participation in such sales by
revenue officers of the Internal Revenue Service and should
consider the use of outsourcing."