View all text of Part II [§ 6331 - § 6344]
§ 6340. Records of sale
(a) Requirement
(b) Copy as evidence
(c) Accounting to taxpayer
The taxpayer with respect to whose liability the sale was conducted or who redeemed the property shall be furnished—
(1) the record under subsection (a) (other than the names of the purchasers);
(2) the amount from such sale applied to the taxpayer’s liability; and
(3) the remaining balance of such liability.
(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 105–206, title III, § 3442(a), July 22, 1998, 112 Stat. 761.)