
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 28USC3014]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                     PART VI--PARTICULAR PROCEEDINGS
 
             CHAPTER 176--FEDERAL DEBT COLLECTION PROCEDURE
 
            SUBCHAPTER A--DEFINITIONS AND GENERAL PROVISIONS
 
Sec. 3014. Exempt property

    (a) Election To Exempt Property.--An individual debtor may, in an 
action or proceeding under this chapter, elect to exempt property listed 
in either paragraph (1) or, in the alternative, paragraph (2). If such 
action or proceeding is against debtors who are husband and wife, one 
debtor may not elect to exempt property listed in paragraph (1) and the 
other debtor elect to exempt property listed in paragraph (2). If the 
debtors cannot agree on the alternative to be elected, they shall be 
deemed to elect paragraph (1). Such property is either--
        (1) property that is specified in section 522(d) of title 11, as 
    amended from time to time; or
        (2)(A) any property that is exempt under Federal law, other than 
    paragraph (1), or State or local law that is applicable on the date 
    of the filing of the application for a remedy under this chapter at 
    the place in which the debtor's domicile has been located for the 
    180 days immediately preceding the date of the filing of such 
    application, or for a longer portion of such 180-day period than in 
    any other place; and
        (B) any interest in property in which the debtor had, 
    immediately before the filing of such application, an interest as a 
    tenant by the entirety or joint tenant, or an interest in a 
    community estate, to the extent that such interest is exempt from 
    process under applicable nonbankruptcy law.

    (b) Effect on Assertion and Manner of Determination.--
        (1) Statement.--A court may order the debtor to file a statement 
    with regard to any claimed exemption. A copy of such statement shall 
    be served on counsel for the United States. Such statement shall be 
    under oath and shall describe each item of property for which 
    exemption is claimed, the value and the basis for such valuation, 
    and the nature of the debtor's ownership interest.
        (2) Hearing.--The United States or the debtor, by application to 
    the court in which an action or proceeding under this chapter is 
    pending, may request a hearing on the applicability of any exemption 
    claimed by the debtor. The court shall determine the extent (if any) 
    to which the exemption applies. Unless it is reasonably evident that 
    the exemption applies, the debtor shall bear the burden of 
    persuasion.
        (3) Stay of Disposition.--Assertion of an exemption shall 
    prevent the United States from selling or otherwise disposing of the 
    property for which such exemption is claimed until the court 
    determines whether the debtor has a substantial nonexempt interest 
    in such property. The United States may not take possession of, 
    dispose of, sell, or otherwise interfere with the debtor's normal 
    use and enjoyment of an interest in property the United States knows 
    or has reason to know is exempt.

    (c) Debtors in Joint Cases.--Subject to the limitation in subsection 
(a), this section shall apply separately with respect to each debtor in 
a joint case.

(Added Pub. L. 101-647, title XXXVI, Sec. 3611, Nov. 29, 1990, 104 Stat. 
4938.)

                  Section Referred to in Other Sections

    This section is referred to in sections 3101, 3202 of this title; 
title 18 section 3613.
