U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 64— COLLECTION › Subchapter Subchapter D— Seizure of Property for Collection of Taxes › Part PART II— LEVY

26 U.S.C. § 6337

Redemption of property

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(a) Before sale

Any person whose property has been levied upon shall have the right to pay the amount due, together with the expenses of the proceeding, if any, to the Secretary at any time prior to the sale thereof, and upon such payment the Secretary shall restore such property to him, and all further proceedings in connection with the levy on such property shall cease from the time of such payment.

(b) Redemption of real estate after sale(1) Period

The owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any person in their behalf, shall be permitted to redeem the property sold, or any particular tract of such property, at any time within 180 days after the sale thereof.

(2) Price

Such property or tract of property shall be permitted to be redeemed upon payment to the purchaser, or in case he cannot be found in the county in which the property to be redeemed is situated, then to the Secretary, for the use of the purchaser, his heirs, or assigns, the amount paid by such purchaser and interest thereon at the rate of 20 percent per annum.

(c) Record

When any lands sold are redeemed as provided in this section, the Secretary shall cause entry of the fact to be made upon the record mentioned in section 6340, and such entry shall be evidence of such redemption.

(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 89–719, title I, § 104(e), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–248, title III, § 349A(a), Sept. 3, 1982, 96 Stat. 639.)Editorial NotesAmendments

1982—Subsec. (b)(1). Pub. L. 97–248 substituted “180 days” for “120 days”.

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

1966—Subsec. (b)(1). Pub. L. 89–719 substituted “120 days” for “1 year”.

Statutory Notes and Related SubsidiariesEffective Date of 1982 Amendment

Pub. L. 97–248, title III, § 349A(b), Sept. 3, 1982, 96 Stat. 639, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to property sold after the date of the enactment of this Act [Sept. 3, 1982].”

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.

Notes of Decisions
Cited in 104 cases (1 in the last 5 years), 1960–2021 · leading case: James A. Murray, Justin L. Murray & Joan M. Murray v. The United States, 817 F.2d 1580 (Fed. Cir. 1987).
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James A. Murray, Justin L. Murray & Joan M. Murray v. The United States, 817 F.2d 1580 (Fed. Cir. 1987). · cites it 5× “§ 1491 (a)(1)(1982) to consider the claims based on 26 U.S.C. § 6337 and the Fifth Amendment due process clause.”
In re Rugroden, 481 B.R. 69 (Bankr. N.D. Cal. 2012). · cites it 6× “After the sales, Rugroden possessed a 180-day statutory right to redeem each of the Properties under the Internal Revenue Code, 26 U.S.C. § 6337 . For Carnelian Bay, the period of redemption ran from October 21, 2010 through April 19, 2011.”
In Re Application of Shipman, Ltd., 934 P.2d 1 (Haw. App. 1997). · cites it 13× “We hold in this appeal from the award of title by the land court (the court) to Petitioners-Appellees Roland Hideo Higashi, Clifton Keniehi Tsuji, Kenneth Keniehi Tanaka, and Howard Jitsuo Mimaki, purchasers at a United States Internal Revenue Service (IRS) real property tax…”
NASDAQ OMX Grp., Inc. v. UBS Sec., LLC, 770 F.3d 1010 (2d Cir. 2014). · cites it 2× “308, 310, 315 (2005): Federal question jurisdiction existed where the meaning of a federal tax provision—specifically, what constituted adequate notice pursuant to 26 U.S.C. § 6337 (b)(1)— was in dispute. The Court noted that “[t]he meaning of the federal tax provision is an…”
Kane v. Capital Guardian Trust Co., 145 F.3d 1218 (10th Cir. 1998). · cites it 4× “See 26 U.S.C. § 6337 . Consequently, Kane demanded that Capital Guardian (1) restore his IRA to its pre-levy status, and (2) pay both his 1989 and 1993 federal tax liabilities.”
James A. Murray v. United States, 686 F.2d 1320 (8th Cir. 1982). · cites it 3× “See 26 U.S.C. § 6337 . 2 IRS officials on both occasions refused to permit the re *1323 demption and returned the checks.”
Anselmo v. James, 449 F. Supp. 922 (D. Mass. 1978). · cites it 5× “26 U.S.C. § 6337 (b). 8 Anselmo claims that he intended to redeem the Land on Tuesday, February 7,1978, but was unable to travel from his home in Winchester, Massachusetts to the James’ residence in Revere because of the Blizzard.”
In Re Bush Gardens, Inc. v. United States, 10 B.R. 506 (Bankr. D.N.J. 1979). · cites it 3× “The United States argues that debtor was not entitled to turnover of the license itself prior to filing, unless his tax liability was paid, see 26 U.S.C. § 6337 , and that the act of filing a petition under the new Code does not create any new rights against the United States.”
Hollar v. Myers (In Re Hollar), 184 B.R. 243 (Bankr. M.D.N.C. 1995). · cites it 3× “§ 6335 (c); *249 (j) failing to notify the debtors of their rights of redemption pursuant to 26 U.S.C. § 6337 (b); (k) failing to inform debtors of their redemption rights as required by the IRS Manual; (l) failing to fully and properly describe the property in publication as…”
Tidewater Fin. Co. v. Curry (In Re Curry), 347 B.R. 596 (6th Cir. BAP 2006). · cites it 2× “See 26 U.S.C. § 6337 (a). 5 *604 However, despite the Internal Revenue Code’s requirement of full payment of all obligations owed to regain possession, the Supreme Court’s opinion in Whiting Pools is conspicuously silent on any requirement that a debtor must make full payment in…”
Westland Holdings, Inc. v. Lay, 462 F.3d 1228 (10th Cir. 2006). · cites it 5× “Redemption of real property after a tax sale is governed by 26 U.S.C. § 6337 (b)(1), which provides: The owners of any real property sold as provided in section 6335, their heirs, executors, or administrators, or any person having any interest therein, or a lien thereon, or any…”
Chevron, U.S.A., Inc. v. United States, 705 F.2d 1487 (9th Cir. 1983). · cites it 2× “§ 6335 ; the right granted by 26 U.S.C. § 6337 (a) to pay any sum due to the IRS before sale and retain ownership of the property; the ability under 26 U.”
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— 26 U.S.C. § 6337(b) — 2 cases
Arlin Geophysical Co. v. United States, 946 F.3d 1234 (10th Cir. 2020).
United States v. Heasley, 283 F.2d 422 (8th Cir. 1960).
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