When a prior seizing agency has held seized property without selling it, which official may go on to sell it, and on what conditions?
General information · Not legal advice
Material to check
The practice file to read here holds the participating seizure notice and its service record, the urging sent to the prior seizing agency with proof of the date it was received, the papers showing which listed acts that agency did or did not take, and any notice of the intended sale.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading locates the power in the head of the competent tax office that made the participating seizure, and only after the urging under the preceding paragraph: where the prior agency, from the date it received the urging and within the period the provision sets, does none of the acts listed in the items, that tax office head may sell the seized property, having first notified the prior agency of the intended sale.
Another reading reads the condition narrowly: the provision opens the power only where the prior agency fails to do any one of the listed acts, notice of private sale, public auction announcement, or a commission letter to an agent, so a file showing that even one of them was done leaves the provision without authority for the participating tax office head to sell.
Your judgment
How should the file fix the date the urging was received, and whether the prior agency acted within the period counted from that date?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change the listed acts or the period after the urging, or if a decision clarifies whether the urging must take a particular form.