The United States Attorney’s Office handles most suits under 28 U.S.C. § 2410. The Tax Division, however, handles suits under § 2410 for interpleader or in the nature of interpleader; quiet title actions raising nominee, alter ego, and transferee issues; actions raising tax protest issues; and actions that raise substantive tax issues. The United States Attorney’s Office should refer these cases to the Chief of the appropriate Civil Trial Section.

If the IRS authorizes a cross-claim or counterclaim to enforce liens on property at issue in a § 2410 action, the Tax Division will handle the action.

For a discussion of the authority delegated to the United States Attorneys’ Offices to accept applications to release the United States' right of redemption under 28 U.S.C. § 2410, see JM 6-6.700.

A Tax Division attorney handling related litigation may also handle a foreclosure or other matter that the United States Attorney’s Office otherwise would have handled.

[updated February 2018]