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U.S. Code as of:
01/19/04
Section 2405. Garnishment
In any action or suit commenced by the United States against a
corporation for the recovery of money upon a bill, note, or other
security, the debtors of the corporation may be summoned as
garnishees. Any person so summoned shall appear in open court and
depose in writing to the amount of his indebtedness to the
corporation at the time of the service of the summons and at the
time of making the deposition, and judgment may be entered in favor
of the United States for the sum admitted by the garnishee to be
due the corporation as if it had been due the United States. A
judgment shall not be entered against any garnishee until after
judgment has been rendered against the corporation, nor until the
sum in which the garnishee is indebted is actually due.
When any garnishee deposes in open court that he is not and was
not at the time of the service of the summons indebted to the
corporation, an issue may be tendered by the United States upon
such deposition. If, upon the trial of that issue, a verdict is
rendered against the garnishee, judgment shall be entered in favor
of the United States, pursuant to such verdict, with costs.
Any garnishee who fails to appear at the term to which he is
summoned shall be subject to attachment for contempt.
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