CH. 64—COLLECTION
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the seizure, the Secretary or his delegate shall summon three disinterested individuals who shall make the valuation. (c) N o OTHER PROPERTY EXEMPT.—Notwithstanding any other law of the United States, no property or rights to property shall be exempt from levy other than the property specifically made exempt by subsection (a). SEC. 6335. SALE OF SEIZED PROPERTY. (a) N O T I C E OF SEIZURE,—As soon as practicable after seizure of
property, notice in writing shall be given by the Secretary or his delegate to the owner of the property (or, in the case of personal property, the possessor thereof), or shall be left a t his usual place of abode or business if he has such within the internal revenue district where the seizure is made. If the owner cannot be readily located, or has no dwelling or place of business within such district, the notice may be mailed to his last known address. Such notice shall specify the sum demanded and shall contain, in the case of personal property, an account of the property seized and, in the case of real property, a description with reasonable certainty of the property seized. (b) N O T I C E OP S A L E. — The Secretary or his delegate shall as soon as practicable after the seizure of the property give notice to the owner, in the same manner as that prescribed in subsection (a), and shall cause a notification to be published in some newspaper within the county wherein such seizure is made, or, if there be no newspaper published in such county, shall post such notice a t the post ofSce nearest the place where the seizure is made, and in not less than two other public places. Such notice shall specify the property to be sold, and the time, place, manner, and conditions of the sale thereof. Whenever levy is made without regard to the 10-day period provided in section 6331(a), public notice of sale of the property seized shall not be made within such 10-day period unless section 6336 (relating to sale of perishable goods) is applicable. (c) SALE OF INDIVISIBLE PROPERTY.—If any property liable to
levy is not divisible, so as to enable the Secretary or his delegate by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of such property shall be sold. (d) T I M E AND PLACE OF S A L E. — The time of sale shall not be less than 10 days nor more than 40 days from the time of giving public notice under subsection (b). The place of sale shall be within the county in which the property is seized, except by special order of the Secretary or his delegate. " (e) M A N N E R AND CONDITIONS O P S A L E. — ^ (1) MINIMUM PRICE.—Before the sale the Secretary or his dele-
' gate shall determine a minimum price for which the property shall be sold, and if no person offers for such property a t the sale the . amount of the minimum price, the property shall be declared to be purchased a t such price for the United States; otherwise the property shall be declared to be sold to the highest bidder. I n determining the minimum price, the Secretary or his delegate shall take into account the expense of making the levy and sale. (2) ADDITIONAL RULES APPLICABLE TO SALE.—The Secretary or
his delegate shall by regulations prescribe the manner and other conditions of the sale of property seized by levy. If one or more alternative methods or conditions are permitted by regulations, § 6335(e)(2)
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