
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 28USC3105]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                     PART VI--PARTICULAR PROCEEDINGS
 
             CHAPTER 176--FEDERAL DEBT COLLECTION PROCEDURE
 
                   SUBCHAPTER B--PREJUDGMENT REMEDIES
 
Sec. 3105. Sequestration

    (a) Property Subject to Sequestration.--(1) Any income from property 
in which the debtor has a substantial nonexempt interest may be 
sequestered pursuant to a writ of sequestration in an action or 
proceeding against a debtor on a claim for a debt and may be held as 
security to satisfy such judgment, and interest and costs, as the United 
States may recover on such claim.
    (2) The amount of income sequestered shall not exceed the amount by 
which the sum of the amount of the debt claimed by the United States and 
the amount of interest and costs reasonably likely to be assessed 
against the debtor by the court exceeds the aggregate value of the 
nonexempt interest of the debtor in any--
        (A) property securing the debt; and
        (B) property attached, garnished, or in receivership under this 
    subchapter.

    (b) Availability of Sequestration.--If the requirements of section 
3101 are satisfied, a court shall issue a writ authorizing the United 
States to sequester income from property in which the debtor has a 
substantial nonexempt interest, as security for such judgment (and 
interest and costs) as the United States may recover on a claim for a 
debt--
        (1) in an action on a contract, express or implied, against the 
    debtor for payment of money, only if the United States shows 
    reasonable cause to believe that--
            (A) the contract is not fully secured by real or personal 
        property; or
            (B) the value of the original security is substantially 
        diminished, without any act of the United States or the person 
        to whom the security was given, below the amount of the debt;

        (2) in an action against the debtor for damages in tort;
        (3) if the debtor resides outside the jurisdiction of the United 
    States; or
        (4) in an action to recover a fine, penalty, or tax.

    (c) Issuance of Writ; Contents.--(1) Subject to subsections (a) and 
(b), a writ of sequestration shall be issued by the court directing the 
United States marshal of the district where income described in 
subsection (a) is located to sequester the income.
    (2) Several writs of sequestration may be issued at the same time, 
or in succession, and sent to different judicial districts until 
sufficient income is sequestered.
    (3) The writ of sequestration shall contain--
        (A) the date of the issuance of the writ;
        (B) the identity of the court, the docket number of the action, 
    and the identity of the cause of action;
        (C) the name and last known address of the debtor;
        (D) the amount to be secured by the sequestration; and
        (E) a reasonable description of the income to be sequestered.

    (d) Execution of Writ.--(1) The United States marshal receiving the 
writ shall proceed without delay to execute the writ.
    (2) The United States marshal shall file a copy of the notice of 
sequestration in the same manner as provided for judgments in section 
3201(a)(1). The United States marshal shall serve a copy of the writ and 
notice of sequestration on--
        (A) the debtor against whom the writ is issued; and
        (B) the person who has possession of the income subject to the 
    writ;

in the same manner that a summons is served in a civil action and make 
the return thereof.
    (e) Deposit of Sequestered Income.--A person who has possession of 
the income subject to a writ of sequestration shall deposit such income 
with the clerk of the court, accompanied by a statement in writing 
stating the person's name, the name of the debtor, the amount of such 
income, the property from which such income is produced, and the period 
during which such income is produced.
    (f) Return of Writ; Duties of Marshal; Further Return.--(1) A United 
States marshal executing a writ of sequestration shall return the writ 
with the marshal's action endorsed thereon or attached thereto and 
signed by the marshal, to the court from which it was issued, within 5 
days after the date of the execution.
    (2) The return shall describe the income sequestered with sufficient 
certainty to identify it and shall state the location where it was 
sequestered, and the date and time it was sequestered. If no income was 
sequestered, the return shall so state.
    (3) If sequestered income is claimed after the return, the United 
States marshal shall immediately make a further return to the clerk of 
the court showing the disposition of the income.
    (g) Reduction or Dissolution of Sequestration.--(1) If an excessive 
or unreasonable sequestration is made, the debtor may submit a motion to 
the court for a reduction of the amount of the sequestration or its 
dissolution. Notice of such motion shall be served on the United States.
    (2) The court shall order a part of the income to be released, if 
after a hearing the court finds that the amount of the sequestration is 
excessive or unreasonable or if the sequestration is for an amount 
larger than the sum of the liquidated or ascertainable amount of the 
debt and the amount of interest and costs likely to be taxed.
    (3) The court shall dissolve the sequestration if the amount of the 
debt is unliquidated and unascertainable by calculation.
    (h) Preservation of Income Under Sequester.--If personal property in 
custody of the United States marshal under a writ of sequestration is 
not claimed, the court may make such order for its preservation or use 
as appears to be in the interest of the parties.
    (i) Judgment and Disposition of Sequestered Income.--
        (1) Judgment for the united states.--On entry of judgment for 
    the United States, the court shall order the sequestered income to 
    be applied to the satisfaction of the judgment.
        (2) Restoration of income.--If the sequestration is vacated or 
    if the judgment on the claim for the debt is for the person against 
    whom the writ of sequestration is issued, the court shall order the 
    income restored to the debtor.

(Added Pub. L. 101-647, title XXXVI, Sec. 3611, Nov. 29, 1990, 104 Stat. 
4946.)

                  Section Referred to in Other Sections

    This section is referred to in section 3101 of this title.
