U.S. Code » Title 28 » Part PART VI— PARTICULAR PROCEEDINGS › Chapter CHAPTER 176— FEDERAL DEBT COLLECTION PROCEDURE › Subchapter SUBCHAPTER D— FRAUDULENT TRANSFERS INVOLVING DEBTS

28 U.S.C. § 3304

Transfer fraudulent as to a debt to the United States

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(a)Debt Arising Before Transfer.—Except as provided in section 3307, a transfer made or obligation incurred by a debtor is fraudulent as to a debt to the United States which arises before the transfer is made or the obligation is incurred if—(1)(A) the debtor makes the transfer or incurs the obligation without receiving a reasonably equivalent value in exchange for the transfer or obligation; and(B) the debtor is insolvent at that time or the debtor becomes insolvent as a result of the transfer or obligation; or(2)(A) the transfer was made to an insider for an antecedent debt, the debtor was insolvent at the time; and(B) the insider had reasonable cause to believe that the debtor was insolvent.(b)Transfers Without Regard to Date of Judgment.—(1) Except as provided in section 3307, a transfer made or obligation incurred by a debtor is fraudulent as to a debt to the United States, whether such debt arises before or after the transfer is made or the obligation is incurred, if the debtor makes the transfer or incurs the obligation—(A) with actual intent to hinder, delay, or defraud a creditor; or(B) without receiving a reasonably equivalent value in exchange for the transfer or obligation if the debtor—(i) was engaged or was about to engage in a business or a transaction for which the remaining assets of the debtor were unreasonably small in relation to the business or transaction; or(ii) intended to incur, or believed or reasonably should have believed that he would incur, debts beyond his ability to pay as they became due.(2) In determining actual intent under paragraph (1), consideration may be given, among other factors, to whether—(A) the transfer or obligation was to an insider;(B) the debtor retained possession or control of the property transferred after the transfer;(C) the transfer or obligation was disclosed or concealed;(D) before the transfer was made or obligation was incurred, the debtor had been sued or threatened with suit;(E) the transfer was of substantially all the debtor’s assets;(F) the debtor absconded;(G) the debtor removed or concealed assets;(H) the value of the consideration received by the debtor was reasonably equivalent to the value of the asset transferred or the amount of the obligation incurred;(I) the debtor was insolvent or became insolvent shortly after the transfer was made or the obligation was incurred;(J) the transfer occurred shortly before or shortly after a substantial debt was incurred; and(K) the debtor transferred the essential assets of the business to a lienor who transferred the assets to an insider of the debtor.(Added Pub. L. 101–647, title XXXVI, § 3611, Nov. 29, 1990, 104 Stat. 4961.)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 136 cases (41 in the last 5 years), 1981–2026 · leading case: United States v. Schippers
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United States v. Schippers (2013) iasd · cites it 24× “In considering the factors under 28 U.S.C. § 3304 (b)(2), this Court finds that Ralph had the “actual intent to hinder, delay, or defraud a creditor” under 28 U.”
Guilmette v. Howes (2010) ca6 · cites it 4× “There, the district court held that the defendant spouses had made fraudulent transfers both (1) because "the payment of household expenses by [the wife] in return for the monthly payments from her husband would not constitute `reasonably equivalent value' under [ 28 U.S.C. §…”
Hillen v. City of Many Trees (In re CVAH, Inc.) (2017) idb · cites it 9× “Compare 28 U.S.C. § 3304 with Idaho Code §§ 55-913 , 914.”
Leathers v. Leathers (2017) ca10 · cites it 4× “§ 33-204 (a)(l); accord 28 U.S.C. § 3304 (b)(1)(A). The statute includes in the next paragraph a non-exhaustive list of factors to consider in judging intent.”
United States v. Goforth (2006) ca6 · cites it 7× “Gilley (“the Gilleys”), appeal the district court’s grant of summary judgment to the government on claims under the Federal Debt Collection Procedures Act (“FDCPA”), 28 U.S.C. § 3304 , and common law unjust *732 enrichment.”
Sergeant v. OneWest Bank, FSB (In re Walter) (2011) ianb · cites it 8× “Trustee claims he can recover the fraudulent transfer under § 544 by using 28 U.S.C. § 3304 (a)(1) and § 3304(b)(1)(B) of the FDCPA.”
United States v. Moore (2001) ctd · cites it 10× “The Government alleges that, although his plea agreement required that he partially satisfy his criminal restitution obligation through the sale or refinancing of certain real property, Gary Moore fraudulently transferred that property to his wife, the pro se defendant Jane…”
Gordon v. Harrison (In re Alpha Protective Services, Inc.) (2015) gamb · cites it 6× “Harrison using § 544(b) and the Federal Debt Collection Procedures Act (“FDCPA”), specifically 28 U.S.C. § 3304 . a. Claims Under Georgia Law To avoid transfers under O.”
United States v. Jung Joo Park (2019) illinoised · cites it 3× “§ 3713 ; Count IV, to set aside fraudulent transfers under 28 U.S.C. § 3304 ; Count V, to set aside fraudulent transfers under the Illinois Fraudulent Conveyances Act; and Count VI, for federal common law restitution/unjust enrichment.”
Kipperman v. Onex Corp. (2009) gand · cites it 3× “§§ 544 , 548, and 550; transfers in violation of the Federal Debt Collections Procedures Act, 28 U.S.C. § 3304 (a); breach of fiduciary duty; aiding and abetting breach of fiduciary duty; civil conspiracy; alter ego liability; disregard of corporate formalities; single business…”
United States v. First Choice Armor & Equipment, Inc. (2011) dcd · cites it 5× “The government alleges claims under 28 U.S.C. § 3304 (a)(1), which provides that a transfer made or obligation incurred by a debtor is fraudulent as to a debt to the United States which arises before the transfer is made or the obligation is incurred if .”
United States v. Resnick (2010) ca7 · cites it 2× “The government alleged both intentional fraudulent transfer and constructive fraudulent transfer under 28 U.S.C. §§ 3304 (b)(1)(A) and (B)(ii), respectively.”
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— 28 U.S.C. § 3304(b) — 1 case
Williamson TR v. Smith (2022) ksb
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