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. § 3306

Remedies of the United States

Read at: OLRCuscode.house.gov CornellLII GovInfogovinfo.gov JustiaTitle 28 CasesGoogle Scholar
(a)In General.—In an action or proceeding under this subchapter for relief against a transfer or obligation, the United States, subject to section 3307 and to applicable principles of equity and in accordance with the Federal Rules of Civil Procedure, may obtain—(1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States;(2) a remedy under this chapter against the asset transferred or other property of the transferee; or(3) any other relief the circumstances may require.(b)Limitation.—A claim for relief with respect to a fraudulent transfer or obligation under this subchapter is extinguished unless action is brought—(1) under section 3304(b)(1)(A) within 6 years after the transfer was made or the obligation was incurred or, if later, within 2 years after the transfer or obligation was or could reasonably have been discovered by the claimant;(2) under subsection (a)(1) or (b)(1)(B) of section 3304 within 6 years after the transfer was made or the obligation was incurred; or(3) under section 3304(a)(2) within 2 years after the transfer was made or the obligation was incurred.(Added Pub. L. 101–647, title XXXVI, § 3611, Nov. 29, 1990, 104 Stat. 4963.)Editorial NotesReferences in Text

The Federal Rules of Civil Procedure, referred to in subsec. (a), are set out in the Appendix to this title.

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 53 cases (16 in the last 5 years), 1991–2025 · leading case: Luna Perez v. Sturgis Pub. Schs., 598 U.S. 142 (2023).
Sort: Relevance Newest Treatment
Luna Perez v. Sturgis Pub. Schs., 598 U.S. 142 (2023). · cites it 2× “§ 3626 (d); 28 U. S. C. § 3306 (a)(2)–(3). The second clause in § 1415(l), moreover, refers to claims “seeking relief ” available under IDEA.”
Vieira v. Gaither (In re Gaither), 595 B.R. 201 (Bankr. D.S.C. 2018). · cites it 3× “" 28 U.S.C. § 3306 (a)(1). Such an action may be brought where a debtor fraudulently transfers funds.”
United States v. Jung Joo Park, 389 F. Supp. 3d 561 (E.D. Ill. 2019). · cites it 2× “" 28 U.S.C. § 3306 (a). For transfers governed by § 3304(b)(1)(A), the government must bring the action "within 6 years after the transfer was made or the obligation was incurred or, if later, within 2 years after the transfer or obligation was or could reasonably have been…”
United States v. Schippers, 982 F. Supp. 2d 948 (S.D. Iowa 2013). · cites it 4× ““Under 28 U.S.C. § 3306 (a), the United States may obtain the following remedies as a result of a fraudulent transfer: ‘(1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States; (2) a remedy under this chapter against the asset…”
Hillen v. City of Many Trees (In re CVAH, Inc.), 570 B.R. 816 (Bankr. D. Idaho 2017). · cites it 2× “However, employing a more novel legal theory, in Claims One and Two of the complaints, again asserting § 544(b)(1) powers, Trustee seeks to “step into the shoes” of the creditor IRS, and thereby, to utilize the longer “look-back” periods found in the Federal Debt Collection…”
Gordon v. Harrison (In re Alpha Prot. Servs., Inc.), 531 B.R. 889 (Bankr. M.D. Ga. 2015). · cites it 3× “28 U.S.C. § 3306 (b)(3). The Trustee, however, argues that this limitation period is extended to ten years when the creditor is the IRS.”
United States v. Sherrill, 626 F. Supp. 2d 1267 (M.D. Ga. 2009). · cites it 3× “Remedies Under 28 U.S.C. § 3306 (a), the United States may obtain the following remedies as a result of a fraudulent transfer: “(1) avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States; (2) a remedy under this chapter against…”
Freeland v. Enodis Corp., 540 F.3d 721 (7th Cir. 2008). “Code § 32-18-2-19(1)(B); 28 U.S.C. § 3306 (b)(1). The'bankruptcy court concluded that Consolidated’s creditors could not have discovered the transfers when they occurred because the transfers only appeared on Consolidated’s internal financial statements and in inter-company…”
United States v. Holmes, 727 F.3d 1230 (10th Cir. 2013). · cites it 2× “See 28 U.S.C. § 3306 . In any event, Congress seemed fully aware of this tension, and yet it drafted the transferee-liability statute in this fashion anyway.”
United States v. Godwin, 247 F.R.D. 503 (E.D.N.C. 2007). · cites it 2× “is governed by the statute of limitations provision in 28 U.S.C. § 3306 (b). Section 3306(b) states: Limitation.”
Luna Perez v. Sturgis Pub. Schs., 598 U.S. 142 (2023). · cites it 2× “§3626 (d); 28 U. S. C. §3306 (a)(2)–(3). The second clause in §1415(l), moreover, refers to claims “seeking relief” available under IDEA.”
Fed. Trade Comm'n v. Nat'l Bus. Consultants, Inc., 376 F.3d 317 (5th Cir. 2004). · cites it 2× “28 U.S.C. § 3306 (b)(1). Namer’s limited testimony did not establish that the transfers occurred more than six years prior to the commencement of this action.”
Show all 53 citing cases →
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.