National Internal Revenue Code (NIRC)
Section 202. Final Deed to Purchaser. - In case the taxpayer shall not redeem the property as herein provided the Revenue District Officer shall, as grantor, execute a deed conveying to the purchaser so much of the property as has been sold, free from all liens of any kind whatsoever, and the deed shall succintly recite all the proceedings upon which the validity of the sale depends.