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25.3.3.4
(08-28-2006)
Section 2410 Suits
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The following types of actions may be brought in state or Federal court
under 28 U.S.C. § 2410:
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quiet title
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foreclosure
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partition
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condemnation
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interpleader
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Area Advisory is responsible for all § 2410 actions.
25.3.3.4.1
(08-28-2006)
Interpleader Suits
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Open a case on ICS.
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Immediately forward one copy of the summons and complaint to the U.S.
Attorney and two copies to Area Counsel.
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Prepare a narrative detailing the facts of the case and the government's
lien interest, securing information from the BAL DUE responsibility unit if
necessary. Use Form 4481, Transmittal - Legal Action, to transmit to Area
Counsel the narrative, transcripts, administrative files, reports and other
documents required. Area Counsel will recommend a course of action.
25.3.3.4.2
(08-28-2006)
Foreclosures
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Upon receipt of the summons and complaint from the U.S. Attorney, research
ALS. If there is no Notice of Federal Tax Lien on file, so advise the U.S.
Attorney.
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In all other cases,
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Open a case on ICS.
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Provide the requested information to the U.S. Attorney.
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After providing the information to the U.S. Attorney, take the following
action:
| If |
Then |
| the case meets redemption
criteria
|
monitor for a sale
date, ensuring that at least 90 days will be available for a redemption investigation.
|
| the case does not
meet redemption criteria
|
close the case on
ICS.
|
Note:
See IRM 5.12.5 for redemption criteria and
instructions
25.3.3.4.3
(08-28-2006)
All Other Actions
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Open a case on ICS.
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Deal directly with the U.S. Attorney, providing any requested documents
and information.
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