US · guidance
Justice Manual § 6-5.650
Insolvency Proceedings
Insolvency proceedings in state court take various forms; the most frequent is an assignment for the benefit of creditors. The IRS files proofs of claim in such proceedings. If litigation arises, the Federal Insolvency Statute, 31 U.S.C. § 3713 applies. When an objection to an IRS claim is filed, the United States Attorney’s Office should notify the Chief of the appropriate Civil Trial Section prior to taking any action and should furnish all relevant pleadings and information.
History
[updated February 2018]
Provenance
- Source
- justice.gov
- Retrieved
- 2026-09-20
- Edition
- jm-2026-09-20
- Content hash
1d4f8be48f03eaefbad5cf22308084531562d847f9c15d878d41508b100309ec
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.