Title 28 — Judiciary and Judicial Procedure
Part VI · Chapter 161 — United States as Party Generally
§ 2410. Actions affecting property on which United States has lien
Statutory text
Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter—
to quiet title to,
to foreclose a mortgage or other lien upon,
to partition,
to condemn, or
of interpleader or in the nature of interpleader with respect to,
real or personal property on which the United States has or claims a mortgage or other lien.
The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such service or such further time as the court may allow.
A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an action to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien inferior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection (d) of section 3720 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. In any case where the United States is a bidder at the judicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.
In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of 1986, the amount to be paid for such property shall be the sum of—
the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale),
interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and
the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property.
Whenever any person has a lien upon any real or personal property, duly recorded in the jurisdiction in which the property is located, and a junior lien, other than a tax lien, in favor of the United States attaches to such property, such person may make a written request to the officer charged with the administration of the laws in respect of which the lien of the United States arises, to have the same extinguished. If after appropriate investigation, it appears to such officer that the proceeds from the sale of the property would be insufficient to wholly or partly satisfy the lien of the United States, or that the claim of the United States has been satisfied or by lapse of time or otherwise has become unenforceable, such officer may issue a certificate releasing the property from such lien.
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.
Title 28, United States Code, section —
Pub. L. 80–646 · 62 Stat. 869
Enacted · 28 U.S.C. § 2410
June 25, 1948, ch. 646, 62 Stat. 972
Source evidence
Code source credit
June 25, 1948, ch. 646, 62 Stat. 972Public Law not identified
Changed · 28 U.S.C. § 2410(b)
Subsec. (b). Act May 24, 1949, conformed section with that of prior law with respect to service of process and complaint upon the United States in suits brought in State courts
Unresolved: No Public Law or Statutes at Large citation in the Code source.
Source evidence
Code amendment note
Subsec. (b). Act May 24, 1949, conformed section with that of prior law with respect to service of process and complaint upon the United States in suits brought in State courts.Pub. L. 85–508 § 12(h) · 72 Stat. 339
Struck · 28 U.S.C. § 2410(a)
Pub. L. 85–508 struck out provisions which extended section to District Court for Territory of Alaska. See section 81A of this title which establishes a United States District Court for the State of Alaska
Source evidence
Code amendment note
Subsec. (a). Pub. L. 85–508 struck out provisions which extended section to District Court for Territory of Alaska. See section 81A of this title which establishes a United States District Court for the State of Alaska.Enacted provision · exact public law section
(h) Subsection (a) of section 2410 of title 28, United States Code, is amended by striking out the words: “including the District Court for the Territory of Alaska,”;Pub. L. 86–507 § 1(20) · 74 Stat. 200
Inserted · 28 U.S.C. § 2410(b)
Pub. L. 86–507 inserted “or by certified mail,” after “registered mail,”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 86–507 inserted “or by certified mail,” after “registered mail,”.Enacted provision · exact public law section
(1) section 12(b) of the Act of August 2, 1939, as added by section 4 of the Act of July 19, 1940 (54 Stat. 767; 5 U.S.C. 118k), is amended by inserting “or by certified mail” immediately following the words “registered mail” wherever such words appear therein.Federal Tax Lien Act of 1966
Pub. L. 89–719 title II § 201 · 80 Stat. 1125
Substituted · 28 U.S.C. § 2410(a)
Pub. L. 89–719 substituted “subject matter—
Source evidence
Code amendment note
Subsec. (a). Pub. L. 89–719 substituted “subject matter—“(1) to quiet title to, “(2) to foreclose a mortgage or other lien upon, “(3) to partition, “(4) to condemn, or “(5) of interpleader or in the nature of interpleader with respect to,” for “subject matter, to quiet title to or for the foreclosure of a mortgage or other lien upon”.
Enacted provision · exact public law section
SEC. 201. JOINDER OF UNITED STATES IN CERTAIN PROCEEDINGS. Section 2410 of title 28 of the United States Code is amended by 62 Stat. 972. redesignating subsection (d) as subsection (e) and by striking out subsections (a), (b), and (c) and inserting in lieu thereof the following new subsections: “(a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— “(1) too quiet title to, “(2) to foreclose a mortgage or other lien upon, “(3) to partition, “(4) to condemn, or “(5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. “(b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such sendee or such further time as the court may allow. “(c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an act ion to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien interior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the 64 Stat. 81. Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection 72 Stat. 1213. (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. “(d) In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of Ante, p. 1141. 1954, the amount to be paid for such property shall be the sum of— “(1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), “(2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and “(3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property.”Federal Tax Lien Act of 1966
Pub. L. 89–719 title II § 201 · 80 Stat. 1125
Substituted · 28 U.S.C. § 2410(b)
Pub. L. 89–719 substituted “complaint or pleading shall set forth” for “complaint shall set forth”
Inserted · 28 U.S.C. § 2410(b)
Pub. L. 89–719 inserted sentence requiring the complaint or pleading, in actions or suits involving liens arising under the internal revenue laws, to include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed
Source evidence
Code amendment note
Subsec. (b). Pub. L. 89–719 substituted “complaint or pleading shall set forth” for “complaint shall set forth”, and inserted sentence requiring the complaint or pleading, in actions or suits involving liens arising under the internal revenue laws, to include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed.Enacted provision · exact public law section
SEC. 201. JOINDER OF UNITED STATES IN CERTAIN PROCEEDINGS. Section 2410 of title 28 of the United States Code is amended by 62 Stat. 972. redesignating subsection (d) as subsection (e) and by striking out subsections (a), (b), and (c) and inserting in lieu thereof the following new subsections: “(a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— “(1) too quiet title to, “(2) to foreclose a mortgage or other lien upon, “(3) to partition, “(4) to condemn, or “(5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. “(b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such sendee or such further time as the court may allow. “(c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an act ion to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien interior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the 64 Stat. 81. Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection 72 Stat. 1213. (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. “(d) In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of Ante, p. 1141. 1954, the amount to be paid for such property shall be the sum of— “(1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), “(2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and “(3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property.”Federal Tax Lien Act of 1966
Pub. L. 89–719 title II § 201 · 80 Stat. 1125
Substituted · 28 U.S.C. § 2410(c)
Pub. L. 89–719 substituted “judgment or decree in such action” for “judicial sale in such action”
Substituted · 28 U.S.C. § 2410(c)
Pub. L. 89–719 substituted “discharge of the property from the mortgage or other lien” for “discharge of the property from liens and encumbrances”
Substituted · 28 U.S.C. § 2410(c)
Pub. L. 89–719 substituted “place where the court is situated” for “place where the property is situated”
Inserted · 28 U.S.C. § 2410(c)
Pub. L. 89–719 inserted provisions requiring an action to foreclose a mortgage or other lien, in which the United States is named as a party under this section, to seek a judicial sale, providing that the period of redemption where a sale is made with respect to a lien arising under the internal revenue laws is 120 days or the period allowable for redemption under State law, whichever is longer, and prohibiting the right of redemption in any case which, under the provisions of section 1701k of Title 12 and section 1820(d) of Title 38, the right to redeem does not arise
Source evidence
Code amendment note
Subsec. (c). Pub. L. 89–719 substituted “judgment or decree in such action” for “judicial sale in such action”, “discharge of the property from the mortgage or other lien” for “discharge of the property from liens and encumbrances”, and “place where the court is situated” for “place where the property is situated”, and inserted provisions requiring an action to foreclose a mortgage or other lien, in which the United States is named as a party under this section, to seek a judicial sale, providing that the period of redemption where a sale is made with respect to a lien arising under the internal revenue laws is 120 days or the period allowable for redemption under State law, whichever is longer, and prohibiting the right of redemption in any case which, under the provisions of section 1701k of Title 12 and section 1820(d) of Title 38, the right to redeem does not arise.Enacted provision · exact public law section
SEC. 201. JOINDER OF UNITED STATES IN CERTAIN PROCEEDINGS. Section 2410 of title 28 of the United States Code is amended by 62 Stat. 972. redesignating subsection (d) as subsection (e) and by striking out subsections (a), (b), and (c) and inserting in lieu thereof the following new subsections: “(a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— “(1) too quiet title to, “(2) to foreclose a mortgage or other lien upon, “(3) to partition, “(4) to condemn, or “(5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. “(b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such sendee or such further time as the court may allow. “(c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an act ion to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien interior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the 64 Stat. 81. Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection 72 Stat. 1213. (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. “(d) In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of Ante, p. 1141. 1954, the amount to be paid for such property shall be the sum of— “(1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), “(2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and “(3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property.”Federal Tax Lien Act of 1966
Pub. L. 89–719 title II § 201 · 80 Stat. 1125
Added · 28 U.S.C. § 2410(d); 28 U.S.C. § 2410(e)
Pub. L. 89–719 added subsec. (d)
Redesignated · 28 U.S.C. § 2410(d); 28 U.S.C. § 2410(e)
Pub. L. 89–719 redesignated former subsec. (d) as (e)
Source evidence
Code amendment note
Subsecs. (d), (e). Pub. L. 89–719 added subsec. (d) and redesignated former subsec. (d) as (e).Enacted provision · exact public law section
SEC. 201. JOINDER OF UNITED STATES IN CERTAIN PROCEEDINGS. Section 2410 of title 28 of the United States Code is amended by 62 Stat. 972. redesignating subsection (d) as subsection (e) and by striking out subsections (a), (b), and (c) and inserting in lieu thereof the following new subsections: “(a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— “(1) too quiet title to, “(2) to foreclose a mortgage or other lien upon, “(3) to partition, “(4) to condemn, or “(5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. “(b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur within sixty days after such sendee or such further time as the court may allow. “(c) A judgment or decree in such action or suit shall have the same effect respecting the discharge of the property from the mortgage or other lien held by the United States as may be provided with respect to such matters by the local law of the place where the court is situated. However, an act ion to foreclose a mortgage or other lien, naming the United States as a party under this section, must seek judicial sale. A sale to satisfy a lien interior to one of the United States shall be made subject to and without disturbing the lien of the United States, unless the United States consents that the property may be sold free of its lien and the proceeds divided as the parties may be entitled. Where a sale of real estate is made to satisfy a lien prior to that of the United States, the United States shall have one year from the date of sale within which to redeem, except that with respect to a lien arising under the internal revenue laws the period shall be 120 days or the period allowable for redemption under State law, whichever is longer, and in any case in which, under the provisions of section 505 of the 64 Stat. 81. Housing Act of 1950, as amended (12 U.S.C. 1701k), and subsection 72 Stat. 1213. (d) of section 1820 of title 38 of the United States Code, the right to redeem does not arise, there shall be no right of redemption. In any case where the debt owing the United States is due, the United States may ask, by way of affirmative relief, for the foreclosure of its own lien and where property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of its claim with expenses of sale, as may be directed by the head (or his delegate) of the department or agency of the United States which has charge of the administration of the laws in respect to which the claim of the United States arises. “(d) In any case in which the United States redeems real property under this section or section 7425 of the Internal Revenue Code of Ante, p. 1141. 1954, the amount to be paid for such property shall be the sum of— “(1) the actual amount paid by the purchaser at such sale (which, in the case of a purchaser who is the holder of the lien being foreclosed, shall include the amount of the obligation secured by such lien to the extent satisfied by reason of such sale), “(2) interest on the amount paid (as determined under paragraph (1)) at 6 percent per annum from the date of such sale, and “(3) the amount (if any) equal to the excess of (A) the expenses necessarily incurred in connection with such property, over (B) the income from such property plus (to the extent such property is used by the purchaser) a reasonable rental value of such property.”Tax Reform Act of 1986
Pub. L. 99–514 § 2 · 100 Stat. 2085
Substituted · 28 U.S.C. § 2410(d)
Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.Enacted provision · exact public law section
SEC. 2. INTERNAL REVENUE CODE OF 1986. (a) Redesignation of 1954 Code.— The Internal Revenue Title enacted August 16, 1954, as heretofore, hereby, or hereafter amended, may be cited as the “Internal Revenue Code of 1986”. (b) References in Laws, Etc.— Except when inappropriate, any reference in any law, Executive order, or other document— (1) to the Internal Revenue Code of 1954 shall include a reference to the Internal Revenue Code of 1986, and (2) to the Internal Revenue Code of 1986 shall include a reference to the provisions of law formerly known as the Internal Revenue Code of 1954.Federal Debt Collection Procedures Act of 1990
Pub. L. 101–647 title XXXVI § 3630 · 104 Stat. 4789
Inserted · 28 U.S.C. § 2410(c)
Pub. L. 101–647 inserted at end “In any case where the United States is a bidder at the judicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 101–647 inserted at end “In any case where the United States is a bidder at the judicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.”Enacted provision · exact public law section
Sec. 3630. Section 2410(c) of title 28, United States Code, is amended by adding at the end the following: “In any case where the United States is a bidder at the judicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.”.Effective date note
Amendment by Pub. L. 101–647 effective 180 days after Nov. 29, 1990, see section 3631 of Pub. L. 101–647, set out as an Effective Date note under section 3001 of this title.Pub. L. 102–83 § 5(c)(2) · 105 Stat. 378
Substituted · 28 U.S.C. § 2410(c)
Pub. L. 102–83 substituted “section 3720 of title 38” for “section 1820 of title 38”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 102–83 substituted “section 3720 of title 38” for “section 1820 of title 38”.Enacted provision · exact public law section
(2) Any reference in a provision of law other than title 38, United States Code, to a section redesignated by subsection (a) shall be deemed to refer to the section as so redesignated.General Accounting Office Act of 1996
Pub. L. 104–316 title I § 114 · 110 Stat. 3826
Struck · 28 U.S.C. § 2410(e)
Pub. L. 104–316 struck out “shall so report to the Comptroller General who” after “unenforceable, such officer” in second sentence
Source evidence
Code amendment note
Subsec. (e). Pub. L. 104–316 struck out “shall so report to the Comptroller General who” after “unenforceable, such officer” in second sentence.Enacted provision · exact public law section
SEC. 114. AMENDMENT RELATING TO TITLE 28, UNITED STATES CODE (JUDICIARY AND JUDICIAL PROCEDURE). Section 2410(e) of title 28, United States Code, is amended by striking, in the second sentence, “shall so report to the Comptroller General who”.
15 of 17 references resolved to an enrolled provision · 1 partial · 1 unresolved
Notes
Historical and Revision Notes
1948 Act
Based on title 28, U.S.C., 1940 ed., §§ 901, 902, 904, 905 (Mar. 4, 1931, ch. 515, §§ 1, 2, 4, 5, 46 Stat. 1528, 1529; May 17, 1932, ch. 190, 47 Stat. 158; June 25, 1936, ch. 804, 49 Stat. 1921; June 6, 1940, ch. 242, 54 Stat. 234; Dec. 2, 1942, ch. 656, §§ 1–3, 56 Stat. 1026).
Provisions including the districts of Hawaii and Puerto Rico, and the District Court of the United States for the District of Columbia, in section 901 of title 28, U.S.C., 1940 ed., were omitted as covered by “any district court.” See section 451 of this title.
Provisions in section 902 of title 28, U.S.C., 1940 ed., relating to process, were omitted as covered by Rule 4 of the Federal Rules of Civil Procedure.
Changes were made in phraseology.
1949 Act
This amendment conforms the language of section 2410(b) of title 28, U.S.C., with that of the prior law with respect to service of process and complaint upon the United States in suits brought in State courts. This is provided for by rule 4(d)(4) of the Federal Rules of Civil Procedure with respect to such suits in United States district courts.
Editorial Notes
References in Text
Section 7425 of the Internal Revenue Code of 1986, referred to in subsec. (d), is classified to section 7425 of Title 26, Internal Revenue Code.
Amendments1949–1996 · 8 rounds
1996
Subsec. (e). Pub. L. 104–316 struck out “shall so report to the Comptroller General who” after “unenforceable, such officer” in second sentence.
1991
Subsec. (c). Pub. L. 102–83 substituted “section 3720 of title 38” for “section 1820 of title 38”.
1990
Subsec. (c). Pub. L. 101–647 inserted at end “In any case where the United States is a bidder at the judicial sale, it may credit the amount determined to be due it against the amount it bids at such sales.”
1986
Subsec. (d). Pub. L. 99–514 substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
1966
Subsec. (a). Pub. L. 89–719 substituted “subject matter—
“(1) to quiet title to,
“(2) to foreclose a mortgage or other lien upon,
“(3) to partition,
“(4) to condemn, or
“(5) of interpleader or in the nature of interpleader with respect to,”
for “subject matter, to quiet title to or for the foreclosure of a mortgage or other lien upon”.
Subsec. (b). Pub. L. 89–719 substituted “complaint or pleading shall set forth” for “complaint shall set forth”, and inserted sentence requiring the complaint or pleading, in actions or suits involving liens arising under the internal revenue laws, to include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed.
Subsec. (c). Pub. L. 89–719 substituted “judgment or decree in such action” for “judicial sale in such action”, “discharge of the property from the mortgage or other lien” for “discharge of the property from liens and encumbrances”, and “place where the court is situated” for “place where the property is situated”, and inserted provisions requiring an action to foreclose a mortgage or other lien, in which the United States is named as a party under this section, to seek a judicial sale, providing that the period of redemption where a sale is made with respect to a lien arising under the internal revenue laws is 120 days or the period allowable for redemption under State law, whichever is longer, and prohibiting the right of redemption in any case which, under the provisions of section 1701k of Title 12 and section 1820(d) of Title 38, the right to redeem does not arise.
Subsecs. (d), (e). Pub. L. 89–719 added subsec. (d) and redesignated former subsec. (d) as (e).
1960
Subsec. (b). Pub. L. 86–507 inserted “or by certified mail,” after “registered mail,”.
1958
Subsec. (a). Pub. L. 85–508 struck out provisions which extended section to District Court for Territory of Alaska. See section 81A of this title which establishes a United States District Court for the State of Alaska.
1949
Subsec. (b). Act , conformed section with that of prior law with respect to service of process and complaint upon the United States in suits brought in State courts.
Statutory Notes and Related Subsidiaries
Effective Date of 1990 Amendment
Amendment by Pub. L. 101–647 effective 180 days after , see section 3631 of Pub. L. 101–647, set out as an Effective Date note under section 3001 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–719 applicable after , see section 203 of Pub. L. 89–719, set out as a note under section 1346 of this title.
Effective Date of 1958 Amendment
Amendment by Pub. L. 85–508 effective , on admission of Alaska into the Union pursuant to Proc. No. 3269, , 24 F.R. 81, 73 Stat. c16, as required by sections 1 and 8(c) of Pub. L. 85–508, see notes set out under section 81A of this title and preceding section 21 of Title 48, Territories and Insular Possessions.
Credits
1948–1996 · 9 acts
- 1948June 25, 1948, ch. 646, 62 Stat. 972
- 1949May 24, 1949, ch. 139, § 119, 63 Stat. 105
- 1958Pub. L. 85–508, § 12(h), , 72 Stat. 348
- 1960Pub. L. 86–507, § 1(20), , 74 Stat. 201
- 1966Pub. L. 89–719, title II, § 201, , 80 Stat. 1147
- 1986Pub. L. 99–514, § 2, , 100 Stat. 2095
- 1990Pub. L. 101–647, title XXXVI, § 3630, , 104 Stat. 4966
- 1991Pub. L. 102–83, § 5(c)(2), , 105 Stat. 406
- 1996Pub. L. 104–316, title I, § 114, , 110 Stat. 3834.
Show as published
(June 25, 1948, ch. 646, 62 Stat. 972; May 24, 1949, ch. 139, § 119, 63 Stat. 105; Pub. L. 85–508, § 12(h), , 72 Stat. 348; Pub. L. 86–507, § 1(20), , 74 Stat. 201; Pub. L. 89–719, title II, § 201, , 80 Stat. 1147; Pub. L. 99–514, § 2, , 100 Stat. 2095; Pub. L. 101–647, title XXXVI, § 3630, , 104 Stat. 4966; Pub. L. 102–83, § 5(c)(2), , 105 Stat. 406; Pub. L. 104–316, title I, § 114, , 110 Stat. 3834.)