[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6340-1]

[Page 305]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
               Seizure of Property for Collection of Taxes
 
Sec. 301.6340-1  Records of sale.

    (a) Requirement. Each district director shall keep a record of all 
sales under section 6335 of real property situated within his district 
and of redemptions of such property. The records shall set forth (1) the 
tax for which any such sale was made, the dates of seizure and sale, the 
name of the party assessed and all proceedings in making such sale, the 
amount of expenses, the names of the purchasers, the date of the deed, 
and, in the case of redemption of the property, (2) the date of such 
redemption and of the transfer of the certificate of sale, the amount of 
the redemption price, and the name of the party to whom such redemption 
price was paid.
    (b) Copy as evidence. A copy of such record, or any part thereof, 
certified by the district director shall be evidence in any court of the 
truth of the facts therein stated.