WHAT THE LAW DOINCongress, in plain words

The law › Title 28, Judiciary and Judicial Procedure › Chapter 161

28 U.S.C. 2410: Actions affecting property on which United States has lien

Created in 1958 by Public Law 85-508. Changed by 6 later laws. No bill we track in this Congress changes it.

9 other sections of the Code cite this one, including 12 U.S.C. 1701k, 26 U.S.C. 6327, 26 U.S.C. 7424, 26 U.S.C. 7425, 26 U.S.C. 7437.

This Congress

No bill we track in the 119th Congress changes this section.

    How it got here

    1996

    • Pub. L. 104–316 struck out "shall so report to the Comptroller General who" after "unenforceable, such officer" in second sentence. (General Accounting Office Act of 1996) Law text · (e)

    1991

    • Pub. L. 102–83 substituted "section 3720 of title 38" for "section 1820 of title 38". · (c)

    1990

    • 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." · (c)

    1986

    • Pub. L. 99–514 substituted "Internal Revenue Code of 1986" for "Internal Revenue Code of 1954". · (d)

    1966

    • Pub. L. 89–719 substituted "subject matter— · (a)
    • 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 wh… · (b)
    • 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 prope… · (c)
    • Pub. L. 89–719 added subsec. (d) and redesignated former subsec. (d) as (e). · (d), (e)

    1960

    • Pub. L. 86–507 inserted "or by certified mail," after "registered mail,". · (b)

    1958

    • 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. · (a)

    Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.