26 U.S.C. § 7403

Action to enforce lien or to subject property to payment of tax

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(a) Filing

In any case where there has been a refusal or neglect to pay any tax, or to discharge any liability in respect thereof, whether or not levy has been made, the Attorney General or his delegate, at the request of the Secretary, may direct a civil action to be filed in a district court of the United States to enforce the lien of the United States under this title with respect to such tax or liability or to subject any property, of whatever nature, of the delinquent, or in which he has any right, title, or interest, to the payment of such tax or liability. For purposes of the preceding sentence, any acceleration of payment under section 6166(g) shall be treated as a neglect to pay tax.

(b) Parties

All persons having liens upon or claiming any interest in the property involved in such action shall be made parties thereto.

The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved therein and finally determine the merits of all claims to and liens upon the property, and, in all cases where a claim or interest of the United States therein is established, may decree a sale of such property, by the proper officer of the court, and a distribution of the proceeds of such sale according to the findings of the court in respect to the interests of the parties and of the United States. If the property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the Secretary directs.

(d) Receivership

In any such proceeding, at the instance of the United States, the court may appoint a receiver to enforce the lien, or, upon certification by the Secretary during the pendency of such proceedings that it is in the public interest, may appoint a receiver with all the powers of a receiver in equity.

(Aug. 16, 1954, ch. 736, 68A Stat. 874; Pub. L. 89–719, title I, § 107(b), Nov. 2, 1966, 80 Stat. 1140; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), title XX, § 2004(f)(2), Oct. 4, 1976, 90 Stat. 1834, 1872; Pub. L. 97–34, title IV, § 422(e)(8), Aug. 13, 1981, 95 Stat. 316.)Editorial NotesAmendments

1981—Subsec. (a). Pub. L. 97–34 struck out “or 6166A(h)” after “section 6166(g)”.

1976—Subsec. (a). Pub. L. 94–455, §§ 1906(b)(13)(A), 2004(f)(2), struck out “or his delegate” after “Secretary” and inserted provisions relating to the acceleration of payment under section 6166(g) or 6166A(h).

Subsecs. (c), (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1966—Subsec. (c). Pub. L. 89–719 inserted sentence permitting the United States, if the property is sold to satisfy a first lien held by the United States, to bid at the sale such sum, not more than the amount of such lien with expenses of sale, as the Secretary or his delegate directs.

Statutory Notes and Related SubsidiariesEffective Date of 1981 Amendment

Amendment by Pub. L. 97–34 applicable to estates of decedents dying after Dec. 31, 1981, see section 422(f)(1) of Pub. L. 97–34, set out as a note under section 6166 of this title.

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was acquired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title.

Notes of Decisions

Cited in 490 cases (101 in the last 5 years), 1956–2026 · leading case: United States v. Rodgers, 461 U.S. 677 (1983).

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United States v. Rodgers, 461 U.S. 677 (1983). · cites it 8× “Section 7403 of the Internal Revenue Code of 1954, 26 U. S. C. § 7403 (1976 ed. and Supp. V), authorizes the judicial sale of certain properties to satisfy the tax indebtedness of delinquent taxpayers.”

United States v. Nat'l Bank of Com., 472 U.S. 713 (1985). · cites it 4× “" 26 U. S. C. § 7403 (a). All persons "claiming any interest in the property" must be joined as parties, § 7403(b), and "duly notified of the action," § 7403(c).”

United States v. Craft, 535 U.S. 274 (2002). · cites it 2× “Rather, in Rodgers , the only question was whether the federal tax lien for the husband's tax liability could be foreclosed against the property under 26 U. S. C. § 7403 , despite his wife's homestead right under state law.”

United States v. Barr, 617 F.3d 370 (6th Cir. 2010). · cites it 8× “Title 26 U.S.C. § 7403 authorizes federal courts to decree a sale of property to enforce a federal tax lien.”

United States v. Verduchi, 434 F.3d 17 (1st Cir. 2006). · cites it 7× “See 26 U.S.C. § 7403 (b). Before trial, the government conceded that any federal tax lien on the Chestnut Street property would be subordinate to Option One’s mortgage.”

Markham, etc v. Fay, 74 F.3d 1347 (1st Cir. 1996). · cites it 4× “Because it has never notified Fay of an intention to levy on the trust property, there has been no levy.”

United States v. Brosnan, 363 U.S. 237 (1960). · cites it 4× “[1] Subsequently, the United States instituted this suit under 26 U. S. C. § 7403 , seeking an enforcement of its tax lien by foreclosure and sale.”

United States v. Komron Allahyari, 980 F.3d 684 (9th Cir. 2020). · cites it 3× “In addition, the panel concluded that, because 26 U.S.C. § 7403 (a) authorized the United States to subject any property or interest of the delinquent to the payment of such tax or liability, the United States could assert any affirmative defenses that would be available to the…”

United States v. Tempelman, 111 F. Supp. 2d 85 (D.N.H. 2000). · cites it 6× “The government has a number of means at its disposal for enforcing tax liens and collecting unpaid taxes.”

United States v. Carol J. Lampien, 89 F.3d 1316 (7th Cir. 1996). · cites it 4× “may direct a civil action to be filed in a district court of the United States to enforce the Hen of the United States under this title with respect to such tax or habihty or to subject any property, of whatever nature, of the dehnquent, or in which he has any right, title, or…”

United States v. Gilbert, 478 F. Supp. 306 (S.D.N.Y. 1979). · cites it 7× “26 U.S.C. § 7403 (a) (Internal Revenue Code) permits the United States to bring a civil action in the District Court to enforce its lien or “to subject any property, of whatever nature, of the delinquent, or in which he has any right, title, or interest, to the payment of such…”

Odes Ho Kim v. Dome Ent. Ctr., Inc., 748 F.3d 647 (5th Cir. 2014). · cites it 3× “Rodgers, 21 a federal tax statute, 26 U.S.C. § 7403 , authorized the judicial sale of property to satisfy the tax indebtedness of delinquent taxpayers.”

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— 26 U.S.C. § 7403(c) — 2 cases

United States v. Moses (D. Idaho 2020).

United States v. REDDINGTON (E.D. Pa. 2021).

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.