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Title 28 — Judiciary and Judicial Procedure

Part VI · Chapter 161 — United States as Party Generally

§ 2407. Delinquents for public money; judgment at return term; continuance

Statutory text

In an action by the United States against any person accountable for public money who fails to pay into the Treasury the sum reported due the United States, upon the adjustment of his account the court shall grant judgment upon motion unless a continuance is granted as specified in this section.

A continuance may be granted if the defendant, in open court and in the presence of the United States attorney, states under oath that he is equitably entitled to credits which have been disallowed by the Government Accountability Office prior to the commencement of the action, specifying each particular claim so rejected, and stating that he cannot safely come to trial.

A continuance may also be granted if such an action is commenced on a bond or other sealed instrument and the court requires the original instrument to be produced.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Title 28, United States Code, section —

    Pub. L. 80–646 · 62 Stat. 869

    Enacted · 28 U.S.C. § 2407

    June 25, 1948, ch. 646, 62 Stat. 972

    Source evidence

    Code source credit
    June 25, 1948, ch. 646, 62 Stat. 972

  2. GAO Human Capital Reform Act of 2004

    Pub. L. 108–271 § 8(b) · 118 Stat. 811

    Substituted · 28 U.S.C. § 2407

    Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in second par

    Source evidence

    Code amendment note
    Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in second par.

    Enacted provision · exact public law section
    (b) References.— Any reference to the General Accounting Office in any law, rule, regulation, certificate, directive, instruction, or other official paper in force on the date of enactment of this Act shall be considered to refer and apply to the Government Accountability Office.

1 of 2 references resolved to an enrolled provision · 1 partial

Notes

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 781 (R.S. § 957; June 10, 1921, ch. 18, § 304, 42 Stat. 24).

Word “action” was substituted for “suit”, in view of Rule 2 of the Federal Rules of Civil Procedure.

Words “court requires the original instrument to be produced” were substituted for “defendant pleads non est factum, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit”. The plea of non est factum is obsolete under Rule 7(c) of the Federal Rules of Civil Procedure. Furthermore, the words deleted are superfluous, since a court would not require the production of an original instrument unless the proper procedure were taken to require such production.

Changes were made in phraseology.

Editorial Notes

Amendments

2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in second par.

Credits

1948–2004 · 2 acts
  1. 1948June 25, 1948, ch. 646, 62 Stat. 972
  2. 2004Pub. L. 108–271, § 8(b), , 118 Stat. 814.
Show as published

(June 25, 1948, ch. 646, 62 Stat. 972; Pub. L. 108–271, § 8(b), , 118 Stat. 814.)

Parsed from the official OLRC USLM XML in data/usc_all/usc28.xml · release point 119-108 · OLRC build 2026-04-17

USLM identifier /us/usc/t28/s2407