# 26 U.S.C. § 6336: Sale of perishable goods

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6336>. Cite pinpoints as 26 U.S.C. § 6336(a)(1).

If the Secretary determines that any property seized is liable to perish, he shall appraise the value of such property and—

## § 6336(1) Return to owner

If the owner of the property can be readily found, the Secretary shall give him notice of such determination of the appraised value of the property. The property shall be returned to the owner if, within such time as may be specified in the notice, the owner—

**§ 6336(1)(A)** Pays to the Secretary an amount equal to the appraised value, or

**§ 6336(1)(B)** Gives bond in such form, with such sureties, and in such amount as the Secretary shall prescribe, to pay the appraised amount at such time as the Secretary determines to be appropriate in the circumstances.

## § 6336(2) Immediate sale

If the owner does not pay such amount or furnish such bond in accordance with this section, the Secretary shall as soon as practicable make public sale of the property in accordance with such regulations as may be prescribed by the Secretary.

## Regulations

- [Treas. Reg. § 301.6336-1](/26/reg/301.6336-1.md): Sale of perishable goods. (interprets § 6336)

## Leading cases

- [Galusha v. Commissioner, 95 T.C. 218 (1990)](https://www.courtlistener.com/opinion/4707075/galusha-v-commissioner/)
- [Smith v. Flinn, 261 F.2d 781 (8th Cir. 1958)](https://www.courtlistener.com/opinion/246752/noel-smith-v-ernest-m-flinn-director-of-internal-revenue/)

## Connections

Cites: none

Cited by: § 6335 Sale of seized property; § 6863 Stay of collection of jeopardy assessments; § 7103 Cross references—Other provisions for bonds

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 786
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 2019-07-01: [Pub. L. 116-25](/26/act/116-25.md), 133 Stat. 997