26 U.S.C. § 6341

Expense of levy and sale

The Secretary shall determine the expenses to be allowed in all cases of levy and sale.

( Aug. 16, 1954, ch. 736 , 68A Stat. 789 ; Pub. L. 94–455, title XIX, § 1906(b)(13)(A) , Oct. 4, 1976 , 90 Stat. 1834 .)