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of * * * [section 6335(f)] gives the owner a remedy if the IRS
has seized the property, a long time has passed, yet the IRS has
not given notice of when the sale will be held.” Id. In this
sense, section 6335(f) effectively “regulates the time period
between seizure and sale”. Id. Because section 6335(f) provides
an adequate remedy for any delays in selling property and in the
absence of a definite statutory time period for providing notice
of public sale, we decline to impose on respondent a general duty
to timely sell seized property pursuant to section 6335(b).9 Cf.
Cash v. United States, 961 F.2d 562, 567 (5th Cir. 1992)
(rejecting taxpayers’ contention that section 6335(b) requires
the Commissioner to sell all property it seizes: “We read that
section as merely setting forth the procedures the Service must
follow when it does sell such property.”).
D. Request To Sell Seized Property Pursuant to Section
6335(f)
Under section 6335(f), the owner of any property seized by
levy may request the Commissioner to sell the seized property
within 60 days after the request (or within any longer period
9 We note that sec. 6336 authorizes the Commissioner to sell
any seized property that is liable to perish or become greatly
reduced in price or value by keeping. Except in hindsight,
petitioners do not allege facts that might have authorized an
immediate sale of their stock under sec. 6336. See Galusha v.
Commissioner, 95 T.C. 218 (1990); Williams v. Commissioner, 92
T.C. 920 (1989). We do not decide whether the Commissioner has a
general duty to sell property of the type described in that
section.
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