TITLE 28 >
PART IV >
CHAPTER 85 > § 1346
§ 1346. United States as defendant
(f) The district
courts shall have exclusive original jurisdiction of civil actions
under section
2409a to quiet title to an estate or interest in real property
in which an interest is claimed by the United States.
B. Quiet title actions.
Taxpayers, including tax protesters, sometimes use quiet title actions
in an attempt to remove federal tax liens from real property. They
often do so either to contest the merits of the tax assessment or
to challenge the procedural validity of the assessment or lien filing
process. In addition, a nominee or alter ego, who holds the property
on behalf of a taxpayer, may commence a quiet title action to contest
the validity of the IRS nominee or alter ego determination. The
Tax Division handles these types of quiet title actions, as well
as other quiet title actions that raise similar federal tax issues.
The United States Attorney should refer these cases to the Chief
of the appropriate Civil Trial Section.
[U.S.
Attorney Manual, Section 6-5.320: Procedures]