26 U.S.C. § 6338

Certificate of sale; deed of real property

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(a) Certificate of sale

In the case of property sold as provided in section 6335, the Secretary shall give to the purchaser a certificate of sale upon payment in full of the purchase price. In the case of real property, such certificate shall set forth the real property purchased, for whose taxes the same was sold, the name of the purchaser, and the price paid therefor.

(b) Deed to real property

In the case of any real property sold as provided in section 6335 and not redeemed in the manner and within the time provided in section 6337, the Secretary shall execute (in accordance with the laws of the State in which such real property is situated pertaining to sales of real property under execution) to the purchaser of such real property at such sale, upon his surrender of the certificate of sale, a deed of the real property so purchased by him, reciting the facts set forth in the certificate.

If real property is declared purchased by the United States at a sale pursuant to section 6335, the Secretary shall at the proper time execute a deed therefor; and without delay cause such deed to be duly recorded in the proper registry of deeds.

(Aug. 16, 1954, ch. 736, 68A Stat. 787; Pub. L. 85–866, title I, § 78, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(f), Nov. 2, 1966, 80 Stat. 1137; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

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

1966—Subsec. (c). Pub. L. 89–719 struck out provisions requiring the endorsement of approval as to the form of the deed by the United States Attorney for the district in which the property is situated.

1958—Subsec. (c). Pub. L. 85–866 struck out “district” before “attorney”.

Statutory Notes and Related SubsidiariesEffective 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.

Effective Date of 1958 Amendment

Amendment by Pub. L. 85–866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.

Notes of Decisions

Cited in 22 cases, 1965–2015 · leading case: In re Rugroden, 481 B.R. 69 (Bankr. N.D. Cal. 2012).

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In re Rugroden, 481 B.R. 69 (Bankr. N.D. Cal. 2012). · cites it 4× “3 Both the IRS and Harvey contend that the issuance of the deeds on June 15, 2011 did not violate the automatic stay, because issuance of the deeds was a non-discretionary, ministerial task under 26 U.S.C. § 6338 (b), and because the statutory redemption period had expired.”

Orville R. Goodwin v. United States of Am. Calvin E. Esselstrom Joseph Phillips, 935 F.2d 1061 (9th Cir. 1991). · cites it 2× “On March 24, 1987, the District Director’s Deed to the Gladstone property, which had been executed pursuant to 26 U.S.C. § 6338 (c), was filed with the Santa Clara County Recorder’s Office.”

In Re Application of Shipman, Ltd., 934 P.2d 1 (Haw. App. 1997). · cites it 4× “The Purchasers paid this amount, pursuant to 26 U.S.C. § 6338 (a), and received a certificate of sale (certificate) in return.”

Fuentes v. United States, 14 Cl. Ct. 157 (Ct. Cl. 1987). · cites it 4× “26 U.S.C. § 6338 (a) and (b). Under § 6339(b)(1) the deed, as evidence, must be given pursuant to § 6338 in order to be accorded the benefit of a presumption of the truth of the facts recited by the deed.”

In re Richter, 525 B.R. 735 (Bankr. C.D. Cal. 2015). “2012) (finding no stay violation when IRS official had no discretion in executing deed under 26 U.S.C. § 6338 (b)). This case is no different.”

Babb v. Frank, 947 F. Supp. 405 (W.D. Wis. 1996). · cites it 3× “26 U.S.C. § 6338 (a). In the case of real property, the tax sale purchaser can exchange the certificate of sale for a deed to the property after the statutory redemption period has expired.”

Cipriano v. Tocco, 757 F. Supp. 1484 (E.D. Mich. 1991). · cites it 2× “However, he does essentially claim that the IRS breached its duty to provide him with a tax deed, as required by the very next section of the Internal Revenue Code, 26 U.S.C. § 6338 (b), in that, in conveying the tax deed to him, the IRS breached its alleged state law duty to…”

In Re Farmer, 81 B.R. 857 (Bankr. E.D. Pa. 1988). “In Pennsylvania, this is Rule 3135, which states that "(t)he sheriff shall forthwith deliver the deed to the appropriate officers for recording and for registry if required.”

United States v. Homer Pittman, Helen Jakob, & L. C. Christensen, 449 F.2d 623 (7th Cir. 1971). “26 U.S.C. §§ 6338 (b) & 6339(b). Nowhere does the Code indicate any action beyond the levy itself which is necessary to place title in the Government to enable it to so convey it.”

Holta v. Certified Fin. Servs., Inc., 49 P.3d 1104 (Alaska 2002). · cites it 2× “The notice merely disclaims certain encumbrances that are extinguished when an IRS tax sale results in the issuance of a deed under 26 U.S.C. § 6338 . Yet here the IRS did not issue a deed to Essex Square under this statute.”

Koby v. United States, 47 Fed. Cl. 99 (Fed. Cl. 2000). “The back of the Certificate of Sale also recited in full 26 U.S.C. § 6338 (Certificate of Sale: Deed of Real Property), and 26 U.”

Summer v. Allison, 193 S.E.2d 177 (Ga. Ct. App. 1972). “? 7 There is provision for the redemption of realty under 26 USC § 6338 , but none as to any other type of property.”

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