26 USC § 6341 - Expense of levy and sale

---
identifier: "/us/usc/t26/s6341"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6341 - Expense of levy and sale"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6341"
section_name: "Expense of levy and sale"
chapter_number: 64
chapter_name: "COLLECTION"
subchapter_number: "D"
subchapter_name: "Seizure of Property for Collection of Taxes"
part_number: "II"
part_name: "LEVY"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6341. Expense of levy and sale

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

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 789; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.