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U.S. Code > Title 26 Internal Revenue Code > Subtitle F—Procedure and Administration (§§ 6001—7874) > CHAPTER 64—COLLECTION (§§ 6301—6361_to_6365) > Subchapter D—Seizure of Property for Collection of Taxes (§§ 6330—6344) > PART II—LEVY (§§ 6331—6344) > § 6341. Expense of levy and sale
§ 6341. Expense of levy and sale
The Secretary shall determine the expenses to be allowed in all cases of levy and sale.