A bill to amend the Internal Revenue Code of 1954 to require the Internal Revenue Service to notify State or local governments of sales of property seized from delinquent taxpayers, and for other purposes.

Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to notify State or local governments of sales of property seized from delinquent taxpayers. Requires the IRS to consider outstanding State or local tax liens on the property in determining the minimum sales price.