When a federal or state court appoints a receiver for the taxpayer, the IRS may immediately assess any tax due and file a proof of claim. 26 U.S.C. § 6871(a). The United States asserts its priorities in receivership proceedings under the Federal Insolvency Statute, 31 U.S.C. § 3713.

Whenever a contest develops as to the merits or priority of an IRS claim, the United States Attorney’s Office should notify the Chief of the appropriate Civil Trial Section by sending all relevant pleadings and information. In state-court proceedings, the courts generally require the United States to follow the procedural rules and time limits applicable in those proceedings.

[updated February 2018]