A bill to amend title 28 of the United States Code to provide that the United States may be named as a party in certain court actions involving claims on which there are tax liens.

Summary

Permits a party to a civil action to join the United States where (1) the United States has or asserts a lien under the internal revenue laws on the claim involved or proceeds arising from such claim and (2) any judgment would not be binding on the United States or if it otherwise appears that satisfaction of any judgment would extinguish the obligations of such party to the United States. Allows the United States to remove any action in which it is so joined to Federal court.

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1 official file

• Introduced in House

  summary · EN · 19 April 1977

  Open at official source

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