26 U.S.C. § 6339

Legal effect of certificate of sale of personal property and deed of real property

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 26 CasesGoogle Scholar

(a) Certificate of sale of property other than real propertyIn all cases of sale pursuant to section 6335 of property (other than real property), the certificate of such sale—(1) As evidence

Shall be prima facie evidence of the right of the officer to make such sale, and conclusive evidence of the regularity of his proceedings in making the sale; and

(2) As conveyances

Shall transfer to the purchaser all right, title, and interest of the party delinquent in and to the property sold; and

(3) As authority for transfer of corporate stock

If such property consists of stocks, shall be notice, when received, to any corporation, company, or association of such transfer, and shall be authority to such corporation, company, or association to record the transfer on its books and records in the same manner as if the stocks were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not; and

(4) As receipts

If the subject of sale is securities or other evidences of debt, shall be a good and valid receipt to the person holding the same, as against any person holding or claiming to hold possession of such securities or other evidences of debt; and

(5) As authority for transfer of title to motor vehicle

If such property consists of a motor vehicle, shall be notice, when received, to any public official charged with the registration of title to motor vehicles, of such transfer and shall be authority to such official to record the transfer on his books and records in the same manner as if the certificate of title to such motor vehicle were transferred or assigned by the party holding the same, in lieu of any original or prior certificate, which shall be void, whether canceled or not.

(b) Deed of real propertyIn the case of the sale of real property pursuant to section 6335—(1) Deed as evidence

The deed of sale given pursuant to section 6338 shall be prima facie evidence of the facts therein stated; and

(2) Deed as conveyance of title

If the proceedings of the Secretary as set forth have been substantially in accordance with the provisions of law, such deed shall be considered and operate as a conveyance of all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the United States attached thereto.

A certificate of sale of personal property given or a deed to real property executed pursuant to section 6338 shall discharge such property from all liens, encumbrances, and titles over which the lien of the United States with respect to which the levy was made had priority.

(d) Cross references(1) For distribution of surplus proceeds, see section 6342(b).(2) For judicial procedure with respect to surplus proceeds, see section 7426(a)(2).(Aug. 16, 1954, ch. 736, 68A Stat. 788; Pub. L. 85–866, title I, § 79, Sept. 2, 1958, 72 Stat. 1662; Pub. L. 89–719, title I, § 104(g), 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—Subsec. (b)(2). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1966—Subsecs. (c), (d). Pub. L. 89–719 added subsecs. (c) and (d).

1958—Subsec. (b)(2). Pub. L. 85–866 substituted “as” for “of” after “Deed” in heading.

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 52 cases (1 in the last 5 years), 1967–2023 · leading case: Betty Verba v. Ohio Cas. Ins. Co., & the United States of Am., 851 F.2d 811 (6th Cir. 1988).

Sort: Relevance Newest Treatment

Betty Verba v. Ohio Cas. Ins. Co., & the United States of Am., 851 F.2d 811 (6th Cir. 1988). · cites it 4× “Pursuant to 26 U.S.C. § 6339 (c) 1 the delivery of the deeds discharged Ohio Casualty’s lien.”

United States v. Whiting Pools, Inc., 462 U.S. 198 (1983). “326, 336 (1870); 26 U. S. C. §6339 (a)(2); Plumb, 13 Tax L.”

In re Rugroden, 481 B.R. 69 (Bankr. N.D. Cal. 2012). · cites it 3× “6 Rather, under 26 U.S.C. § 6339 (b)(2), it is the deed which operates to convey “all the right, title, and interest the party delinquent had in and to the real property thus sold at the time the lien of the United States attached thereto.”

Summer v. Allison, 193 S.E.2d 177 (Ga. Ct. App. 1972). · cites it 6× “26 USC § 6339 (c). The rights of a garnishing creditor rise no higher than those of the defendant in fi.”

Brannon v. Gulf States Energy Corp., 562 S.W.2d 219 (Tex. 1977). · cites it 2× “The quitclaim purported to cover only "the right, title and interest of the said Master Drillers, Inc.," in and to the leases, and its legal effect was to convey only such interest as the delinquent taxpayer [Master] owned at the time of the lien and quitclaim.”

In Re Application of Shipman, Ltd., 934 P.2d 1 (Haw. App. 1997). · cites it 4× “” 26 U.S.C. § 6339 (b)(2). The delivery of the deed to a purchaser discharges any “liens, encumbrances, and titles” which attached to the real property after the federal tax lien.”

Hollar v. Myers (In Re Hollar), 184 B.R. 243 (Bankr. M.D.N.C. 1995). · cites it 2× “According to 26 U.S.C. § 6339 (b)(1), the deed of sale shall be prima facie evidence of the facts stated therein.”

Gouveia v. Internal Revenue Serv. of the United States (In Re Quality Health Care), 215 B.R. 543 (Bankr. N.D. Ind. 1997). · cites it 2× “, has settled the right of a *566 debtor under § 542(a) to obtain the turnover of tangible personal property, physically seized by the I.”

Grable & Sons Metal Prods., Inc. v. Darue Eng'g & Mfg., 377 F.3d 592 (6th Cir. 2004). “26 U.S.C. § 6339 (b)(2) (emphasis added).”

Troy Indus. Catering Serv. v. State, Dep't of Treasury, Revenue Div. (In Re Troy Indus. Catering Serv.), 2 B.R. 521 (Bankr. E.D. Mich. 1980). “Before the sale, the Secretary is required to set a minimum price for the sale and, if this amount is not obtained, to declare the property purchased at such price for the United States.”

Grable & Sons Metal Prods., Inc. v. Darue Eng'g & Mfg., Inc., 207 F. Supp. 2d 694 (W.D. Mich. 2002). · cites it 2× “2001), the court held the § 6335 notice requirements must be viewed in light of 26 U.S.C. § 6339 (b)(2): Under 26 U.S.C. § 6339 (b)(2), where a deed to real property conveys property *697 seized under § 6335, such a deed operates as a conveyance of all the delinquent taxpayer’s…”

Nat'l City Bank v. Elliott (In Re Elliott), 214 B.R. 148 (6th Cir. BAP 1997). “After receipt of a repossession title, but before sale of the collateral, a secured party cannot exercise unrestricted control over the repossessed vehicle, due to the right of redemption, and accordingly does not have true “ownership” rights, despite holding a repossession…”

Show all 52 citing cases →

— 26 U.S.C. § 6339(c) — 1 case

Betty Verba v. Ohio Cas. Ins. Co., & the United States of Am., 851 F.2d 811 (6th Cir. 1988). “Pursuant to 26 U.S.C. § 6339 (c) 1 the delivery of the deeds discharged Ohio Casualty’s lien.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.