
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: 31USC3543]

 
                       TITLE 31--MONEY AND FINANCE
 
                   SUBTITLE III--FINANCIAL MANAGEMENT
 
                  CHAPTER 35--ACCOUNTING AND COLLECTION
 
                        SUBCHAPTER IV--COLLECTION
 
Sec. 3543. Postponing a distress warrant proceeding

    (a) A distress warrant proceeding may be postponed for a reasonable 
time if the Secretary of the Treasury believes the public interest will 
not be harmed by the postponement.
    (b)(1) A person adversely affected by a distress warrant issued 
under section 3541 of this title may bring a civil action in a district 
court of the United States. The complaint shall state the kind and 
extent of the harm. The court may grant an injunction to stay any part 
of a distress warrant proceeding required by the action after the person 
applying for the injunction gives a bond in an amount the court 
prescribes for carrying out a judgment.
    (2) An injunction under this subsection does not affect a lien under 
section 3542(b)(1) of this title. The United States Government is not 
required to answer in a civil action brought under this subsection.
    (3) If the court dissolves the injunction on a finding that the 
civil action for the injunction was brought only for delay, the court 
may increase the interest rate imposed on amounts found due against the 
complainant to not more than 10 percent a year. The judge may grant or 
dissolve an injunction under this subsection either in or out of court.
    (c) A person adversely affected by a refusal to grant an injunction 
or by dissolving an injunction under subsection (b) of this section may 
petition a judge of a circuit court of appeals in which the district is 
located or the Supreme Court justice allotted to that circuit by giving 
the judge or justice a copy of the proceeding held before the district 
judge. The judge or justice may grant an injunction or allow an appeal 
if the judge or justice finds the case requires it.

(Pub. L. 97-258, Sept. 13, 1982, 96 Stat. 968.)

                                          Historical and Revision Notes
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---------------------------------
           Revised Section                   Source (U.S. Code)                
Source (Statutes at Large)
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---------------------------------
3543(a)..............................  31:517.                         R.S. Sec
.  3635.
3543(b)..............................  31:518.                         R.S. Sec
.  3636.
3543(c)..............................  31:519.                         R.S. Sec
.  3637.
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---------------------------------

    In subsection (a), the words ``With the approval of'' and ``the 
institution of'' are omitted as surplus.
    In subsections (b) and (c), the words ``person adversely affected'' 
are substituted for ``person who considers himself aggrieved'' for 
consistency in the revised title and with other titles of the United 
States Code.
    In subsection (b)(1), the words ``bring a civil action . . . court'' 
are substituted for ``prefer a bill of complaint . . . judge'' for 
consistency in the revised title and with other titles of the Code. The 
words ``of which he complains'' are omitted as surplus. The words ``any 
part of a distress warrant proceeding'' are substituted for 
``proceedings on such warrant altogether, or for so much thereof as the 
nature of'' to eliminate unnecessary words. The words ``with sufficient 
security'' and ``as may be awarded against him'' are omitted as surplus.
    In subsection (b)(2), the words ``in any manner'' are omitted as 
surplus. The words ``under section 3542(b)(1) of this title'' are 
substituted for ``produced by the issuing of the warrant'' for clarity. 
The last sentence is substituted for 31:518(2d sentence words before 
semicolon) to eliminate unnecessary words.
    In subsection (b)(3), the words ``on a finding'' are substituted for 
``it appears to the satisfaction of the judge'' for clarity and 
consistency and to eliminate unnecessary words. The words ``civil 
action'' are substituted for ``application'' for consistency. The words 
``increase the interest rate imposed . . . to'' are substituted for 
``add to the lawful interest assessed . . . such damages as, with such 
lawful interest, shall'' to eliminate unnecessary words. The words 
``all'' and ``district'' are omitted as surplus.
    In subsection (c), the text of R.S. Sec. 3637(last sentence) is 
omitted as obsolete because of section 289 of the Act of March 3, 1911 
(ch. 231, 36 Stat. 1167). The words ``When the district judge'', ``to 
stay proceedings on a distress warrant'', ``after it is granted'', and 
``by the decision in the premises'', are omitted as surplus. The words 
``may petition . . . by giving the judge or justice'' are substituted 
for ``may lay before'' for clarity. The words ``judge of a circuit court 
of appeals'' are substituted for ``circuit judge of the circuit'' for 
consistency with 28:43. The words ``Supreme Court justice allotted to 
that district'' are substituted for ``circuit justice'' for clarity and 
consistency with 28:42. The words ``and thereupon'', ``as the case may 
be'', and ``the equity of'' are omitted as surplus.
