Section 2410 of Title 28 waives the government's immunity from suit in five types of action as to real and personal property on which the United States has a lien. The nature of the lien determines which unit of the Department may be looked to by the United States Attorney for support, coordination and supervision.

If the government's lien is for federal taxes, the Tax Division will supervise the case. If the government's lien is for a criminal fine or bond forfeiture, the Criminal Division supervises. If the government holds a non-tax, non-criminal lien, such as a mortgage, judgment lien, or other lien, the Civil Division’s Commercial Litigation Branch, Corporate/Financial Litigation Section supervises. The Environment and Natural Resources Division, Natural Resources Section, supervises the defense in any 2410 action involving eminent domain, partition, or property that the government owns or leases.

28 U.S.C. § 2410 requires that the interest of the United States be set forth in the complaint "with particularity." If the nature of the government's lien is not disclosed by the complaint, its nature should be ascertained by an informal inquiry to the plaintiff's attorney. If that fails, formal discovery should be used.

[updated April 2018]