U.S. Code » Title 28 » Part PART VI— PARTICULAR PROCEEDINGS › Chapter CHAPTER 176— FEDERAL DEBT COLLECTION PROCEDURE › Subchapter SUBCHAPTER A— DEFINITIONS AND GENERAL PROVISIONS

28 U.S.C. § 3010

Co-owned property

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(a)Limitation.—The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is located. This section shall not be construed to limit any right or interest of a debtor or co-owner in a retirement system for Federal military or civilian personnel established by the United States or any agency thereof or in a qualified retirement arrangement.(b)Definitions.—For purposes of subsection (a)—(1) the term “retirement system for Federal military or civilian personnel” means a pension or annuity system for Federal military or civilian personnel of more than one agency, or for some or all of such personnel of a single agency, established by statute or by regulation pursuant to statutory authority; and(2) the term “qualified retirement arrangement” means a plan qualified under section 401(a), 403(a), or 409 of the Internal Revenue Code of 1986 or a plan that is subject to the requirements of section 205 of the Employee Retirement Income Security Act of 1974.(Added Pub. L. 101–647, title XXXVI, § 3611, Nov. 29, 1990, 104 Stat. 4937.)Editorial NotesReferences in Text

Sections 401(a), 403(a), and 409 of the Internal Revenue Code of 1986, referred to in subsec. (b)(2), are classified to sections 401(a), 403(a), and 409, respectively, of Title 26, Internal Revenue Code.

Section 205 of the Employee Retirement Income Security Act of 1974, referred to in subsec. (b)(2), is classified to section 1055 of Title 29, Labor.

Statutory Notes and Related SubsidiariesEffective Date

Section effective 180 days after Nov. 29, 1990, and applicable with respect to certain actions for debts owed the United States pending in court on that effective date, see section 3631 of Pub. L. 101–647, set out as a note under section 3001 of this title.

Notes of Decisions
Cited in 12 cases (1 in the last 5 years), 1994–2024 · leading case: United States v. Ghassan Elashi
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United States v. Ghassan Elashi (2015) ca5 · cites it 2× “; see also 28 U.S.C. § 3010 (a) (“The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is *550 located”)- In other…”
United States v. Kollintzas (2007) ca7 “See 28 U.S.C. § 3010 (a) (“The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is located_”).”
Markham, etc v. Fay (1996) ca1 “§ 3203 (a); 28 U.S.C. § 3010 (a). *1366 In Massachusetts, a trust cannot be terminated in order to pay a creditor at any time earlier than the terms of the trust provide, at least where there are beneficiaries other than the debtor.”
United States v. Richard Coluccio, Theresa Coluccio, Claimant-Appellant (1995) ca2 “See 28 U.S.C. § 3010 (a) (“The remedies available to the United States under [the FDCPA] may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is located.”
United States v. Rostoff (1999) ca1 “Because the FDCPA expressly provides that its remedies with respect to property co-owned by the debtor and another are govern'ed by the law of the state in which the property is located, see 28 U.S.C. § 3010 (a), he contends that the district court erred by including the value…”
United States v. Henricks (2018) ca7 “28 U.S.C. § 3010 (a). State law is used only to determine the parties' property rights, and federal law is applied to determine whether the property could be liquidated for restitution payments.”
United States v. Seymour (2008) ca5 “§ 3613 (a); 28 U.S.C. §§ 3010 (a), 3205(a). Thus, Mississippi law controls to what extent Ralph and Judy Seymour’s joint account is subject to this garnishment.”
In Re Pletz (1997) orb “Debtor argues that the IRS has ignored the provisions of 28 U.S.C. § 3010 , which allows the government to enforce remedies against co-owned property only to the extent allowed by state law.”
Fischre v. United States (1994) miwd “The Act also includes an express limitation on the scope of the remedies it provides: “The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the…”
United States v. Harrington (2024) cod · cites it 3× “In support of this argument, the Government cites 28 U.S.C. § 3010 (a) for the proposition that “[s]tate law determines whether co-owned property can satisfy George’s liability,” and then alleges how Washington state law controls because the 19 The Court notes that George did…”
United States v. Kollintzas, Joanna (2007) ca7 “See 28 U.S.C. § 3010 (a) (“The remedies available to the United States under this chapter may be enforced against property which is co-owned by a debtor and any other person only to the extent allowed by the law of the State where the property is located.”
United States v. Sprint Equities NY, Inc. (2004) ca2 “28 U.S.C. § 3010 (a). The pertinent issue on appeal is whether the government acquired all of the interests in real property held by purported tenants-in-common Roy Swaby, Mervyn Jackson and Suckragh, by virtue of a judgment of restitution against only Suckragh arising out of…”
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