# Modernizing Regulations on Sales of Seized Property
> **IRS** · Final regulation. · Published 2024-11-05 · Effective 2024-11-05 · 89 FR 87784
## Document
- **Document number:** 2024-25464
- **Category:** tax-irs
- **Sub-agency:** IRS
- **Federal Register citation:** 89 FR 87784
- **CFR reference:** 26 CFR 301
- **Publication date:** 2024-11-05
- **Effective date:** 2024-11-05
- **Treasury docket:** TD 10011
## Abstract

This document contains final regulations regarding the sale of a taxpayer's property that the IRS seizes by levy. The final regulations amend existing regulations to better allow the IRS to maximize sale proceeds for the benefit of the taxpayer whose property the IRS has seized and the public fisc. The final regulations affect all sales of property the IRS seizes by levy.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2024/11/05/2024-25464/modernizing-regulations-on-sales-of-seized-property)
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