Most cases brought under 28 U.S.C. § 2410 are filed in state court. The Government may remove these cases to the United States district court within 30 days. See 28 U.S.C. § 1444. The 30-day period begins on the date the plaintiff properly serves the United States, not on the date the Government receives pleadings unaccompanied by formal process. See 28 U.S.C. § 1446(b); Murphy Brothers, Inc. v. Michetti Pipe Stringing, Inc., 526 U.S. 344 (1999). An early determination of United States Attorney or Tax Division responsibility for handling the case should be made so that a timely notice of removal can be filed. Additionally, although the Government is afforded 60 days from service on the United States Attorney to answer or otherwise respond to a § 2410 action, the general rule is that a party must file a responsive pleading within seven days of removal. Thus, in conjunction with removal, attorneys should consider making a motion to extend the time to file a responsive pleading. See 28 U.S.C. § 2410(b), Fed. R. Civ. P. 12(a)(2), Fed. R. Civ. P. 81(c).

The Tax Division frequently removes a § 2410 case that it is handling, particularly when the case involves a substantial sum of money or turns on application of federal law, or where the purpose of the suit is to interfere with internal revenue procedures (as in actions raising tax protest issues). The Tax Division may, from time to time, contact the United States Attorney’s Office either to request assistance with removal or to discuss whether a case merits removal.

[updated February 2018]