US · guidance
Justice Manual § 6-5.300
Actions Under 28 U.S.C. § 2410—Allocation of Responsibilities in Quiet Title, Foreclosure, and Interpleader Cases
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.
History
[updated February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
f284a2db37ef98d29b2ca8907f0ae2c2af5a7228d55431c50770af74799885e9
The link goes to the issuing authority’s own document — the one we read to produce this record. Where a source publishes whole titles rather than sections, your browser may need a moment to jump to the provision.
Unofficial copy of government-published law, reproduced from official sources with full provenance. Not an official publication; verify against official sources before relying on it in a filing. Records in the 'guidance' corpus, and only that corpus, are sub-regulatory (interpretive guidelines, survey procedures) and are not binding law. Validity bounds follow each jurisdiction's declared temporalBasis.