26 U.S.C. § 6336

Sale of perishable goods

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If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and—(1) Return to ownerIf the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner—(A) Pays to the Secretary an amount equal to the appraised value, or(B) Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances.(2) Immediate sale

If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.

(Aug. 16, 1954, ch. 736, 68A Stat. 786; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 116–25, title I, § 1404(a), July 1, 2019, 133 Stat. 997.)Editorial NotesAmendments

2019—Pub. L. 116–25 struck out “or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense” after “to perish” in introductory provisions.

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related SubsidiariesEffective Date of 2019 Amendment

Pub. L. 116–25, title I, § 1404(b), July 1, 2019, 133 Stat. 997, provided that: “The amendment made by this section [amending this section] shall apply to property seized after the date of the enactment of this Act [July 1, 2019].”

Notes of Decisions

Cited in 7 cases, 1958–1999 · leading case: Dziura v. United States, 168 F.3d 581 (1st Cir. 1999).

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Dziura v. United States, 168 F.3d 581 (1st Cir. 1999). “The IRS thereafter gave the statutorily required public notice, see 26 U.S.C. § 6336 (b), and attempted to auction both paintings on September 23,1993.”

Omnibus Fin. Corp. v. United States, 566 F.2d 1097 (9th Cir. 1977). · cites it 3× “11 Plaintiffs also contend that the perishable items were not “appraised” as required by 26 U.S.C. § 6336 in that the appraised value was unreasonably low and that Agent Tel-lez was not qualified to appraise the property.”

Noel Smith v. Ernest M. Flinn, Dir. of Internal Revenue, 261 F.2d 781 (8th Cir. 1958). · cites it 2× “” 26 U.S.C.A. § 6336 provides for the sale of perishable goods as follows : “§ 6386.”

United States v. Mellon Bank, N. A., Appeal of Milton F. Meissner, Intervenor-Respondent, 521 F.2d 708 (3rd Cir. 1975). “10 specifically gives the United States power to seize and distrain items subject to levy.”

Babb v. Frank, 947 F. Supp. 405 (W.D. Wis. 1996). “*406 Pursuant to 26 U.S.C. § 6336 , the IRS sold Clifford Lindvig’s property by sealed bid at a public sale held on February 15,1996.”

MacElvain v. United States, 867 F. Supp. 996 (M.D. Ala. 1994). “26 U.S.C.A. § 6336 provides: “If the Secretary determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that such property cannot be kept without great expense, he shall appraise the value of such property and— (1) Return…”

United States v. United States Dist. Court, 580 F.2d 1365 (10th Cir. 1978). “” 26 U.S.C. § 6336 . See : 26 U.S.C. § 6863 (b)(3)(B).”

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