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of <h1>Officer inventories and auctions taxpayer's goods after notice to recover tax; pre-bid deposits, 15-day bid payment, re-auction rules</h1> Where an amount is recoverable by selling a taxpayer's goods, the proper officer must inventory and value goods and sell only what is necessary to recover tax and recovery costs. Sales are by auction (including e-auction) after notice; auctions must be at least 15 days after notice unless goods are perishable/hazardous or custody costs exceed value. The officer may require a pre-bid deposit, refund unsuccessful bidders, and forfeit deposits if the successful bidder defaults. The successful bidder must pay within 15 days and, on payment, receives possession and a certificate. Recovery is halted if the debt is paid before auction; no or inadequate bids triggers cancellation and re-auction.
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