Suits under 28 U.S.C. § 2410 for interpleader or in the nature of
interpleader and quiet title actions filed by tax protesters or otherwise raising
substantive tax issues will be handled by the Tax Division. Other § 2410
actions are the responsibility of the USA.
The manner of service upon the United States is provided for in the
statute and must be strictly complied with. Service is made by serving the
process of the court, together with the complaint, on the USA and sending copies
of the process and complaint by either registered or certified mail to the
Attorney General.
Any pleading (whether or not designated as a complaint) which attempts
to join the United States as a party in the types of actions named, where the
action involves liens arising under 26 U.S.C., must set forth with particularity
the nature of the interest or lien of the United States, i.e. (1) the name and
address of the delinquent taxpayer, and (2) if a notice of tax lien has been
filed, (a) the identity of the IRS office which filed the notice, and (b) the
date and place such notice of lien was filed. See 28 U.S.C. § 2410(b).
Further, in an action to foreclose a mortgage or other lien, the plaintiff must
seek judicial sale. See 28 U.S.C. § 2410(c).
See USAM 6-5.322 for a discussion of
the redemption rights of the United States after a judicial sale and its right
to bid at a foreclosure sale upon foreclosure of its first lien.
Procedural issues concerning 28 U.S.C. § 2410 cases are discussed at USAM 6-5.323. Policies relating to removal of state
court actions seeking relief under 28 U.S.C. § 2410 are discussed at USAM 6-5.324.
| October 1997
| Tax Resource Manual 32
|