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. § 6341

Expense of levy and sale

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The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

Notes of Decisions
Cited in 1 case, 1975–1975 · leading case: Aram K. Berberian v. M. Frank Gibney, 514 F.2d 790 (1st Cir. 1975).
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Aram K. Berberian v. M. Frank Gibney, 514 F.2d 790 (1st Cir. 1975). “6341-1 , promulgated under 26 U.S.C. § 6341 , explicitly describes expenditures permissible in a levy and sale under § 6331(a).”
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