Laws: Cases and Codes : U.S. Code : Title 28 : Section 2410
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U.S. Code as of:
01/19/04
Section 2410 - Notes
SOURCE
(June 25, 1948, ch. 646, 62 Stat. 972; May 24, 1949, ch. 139, Sec.
119, 63 Stat. 105; Pub. L. 85-508, Sec. 12(h), July 7, 1958, 72
Stat. 348; Pub. L. 86-507, Sec. 1(20), June 11, 1960, 74 Stat. 201;
Pub. L. 89-719, title II, Sec. 201, Nov. 2, 1966, 80 Stat. 1147;
Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L.
101-647, title XXXVI, Sec. 3630, Nov. 29, 1990, 104 Stat. 4966;
Pub. L. 102-83, Sec. 5(c)(2), Aug. 6, 1991, 105 Stat. 406; Pub. L.
104-316, title I, Sec. 114, Oct. 19, 1996, 110 Stat. 3834.)
HISTORICAL AND REVISION NOTES
REFERENCES IN TEXT
The internal revenue laws, referred to in subsec. (b), are
classified generally to Title 26, Internal Revenue Code.
Section 7425 of the Internal Revenue Code of 1986, referred to in
subsec. (d), is classified to section 7425 of Title 26.
AMENDMENTS
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 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.
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1444, 2409a of this
title; title 12 section 1017k; title 26 sections 6327, 7424, 7425,
7437, 7810; title 38 section 3720.
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