26 U.S.C. § 6340 — Records of sale

(a) Requirement The Secretary^* must, for each internal revenue district, keep a record of all sales of property under section 6335 and of redemptions of such property. The record must set forth the tax for which any such sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making such sale, the amount of expenses, the names of the purchasers, and the date of the deed or certificate of sale of personal property. (b) Copy as evidence A copy of such record, or any part of it, certified by the Secretary must be evidence in any court of the truth of the facts in it stated. (c) Accounting to taxpayer^* The taxpayer about whose liability the sale was conducted or who redeemed the property must be furnished— (1) the record under subsection (a) (other than the names of the purchasers); (2) the amount from such sale applied to the taxpayer’s liability; and (3) the remaining balance of such liability.