26 C.F.R. § 403.61 Sale on open, competitive bids.
Title 26 - Internal Revenue
If forfeited property is to be sold at public auction to the highest bidder on open, competitive bids, the notice of sale shall so specify, and state the date, hour, and place of such sale.
Title 26: Internal Revenue
PART 403—DISPOSITION OF SEIZED PERSONAL PROPERTY
Subpart F—Administrative Sale of Personal Property
§ 403.61 Sale on open, competitive bids.