Title 28Judiciary and Judicial ProcedureRelease 119-73

§2407 Delinquents for public money; judgment at return term; continuance

Title 28 › Part PART VI— - PARTICULAR PROCEEDINGS › Chapter CHAPTER 161— - UNITED STATES AS PARTY GENERALLY › § 2407

Last updated Apr 6, 2026|Official source

Summary

When the United States sues someone who handled public money and didn't pay the amount the Government Accountability Office (GAO) found due, the court must enter judgment after the account is adjusted unless the judge allows a delay. A delay can be allowed if the defendant, in open court with the U.S. attorney present, swears he is entitled to credits the GAO rejected before the suit, names each claim, and says he cannot safely come to trial. A delay can also be granted when the case is based on a bond or other sealed instrument and the court requires the original document.

Full Legal Text

Title 28, §2407

Judiciary and Judicial Procedure — Source: USLM XML via OLRC

In an action by the United States against any person accountable for public money who fails to pay into the Treasury the sum reported due the United States, upon the adjustment of his account the court shall grant judgment upon motion unless a continuance is granted as specified in this section. A continuance may be granted if the defendant, in open court and in the presence of the United States attorney, states under oath that he is equitably entitled to credits which have been disallowed by the Government Accountability Office prior to the commencement of the action, specifying each particular claim so rejected, and stating that he cannot safely come to trial. A continuance may also be granted if such an action is commenced on a bond or other sealed instrument and the court requires the original instrument to be produced.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., § 781 (R.S. § 957; June 10, 1921, ch. 18, § 304, 42 Stat. 24). Word “action” was substituted for “suit”, in view of Rule 2 of the Federal Rules of Civil Procedure. Words “court requires the original instrument to be produced” were substituted for “defendant pleads non est factum, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit”. The plea of non est factum is obsolete under Rule 7(c) of the Federal Rules of Civil Procedure. Furthermore, the words deleted are superfluous, since a court would not require the production of an original instrument unless the proper procedure were taken to require such production. Changes were made in phraseology.

Editorial Notes

Amendments

2004—Pub. L. 108–271 substituted “Government Accountability Office” for “General Accounting Office” in second par.

Reference

Citations & Metadata

Citation

28 U.S.C. § 2407

Title 28Judiciary and Judicial Procedure

Last Updated

Apr 6, 2026

Release point: 119-73