§3543 — Title 31 Money and Finance | U.S. Code

Summary

The Secretary of the Treasury can delay a distress warrant case for a reasonable time if delaying won’t hurt the public interest. A person harmed by a distress warrant can sue in a U.S. district court and must say what kind of harm and how much. The court can order a pause (an injunction) on parts of the warrant process if the person posts a bond in the amount the court sets. An injunction does not affect the lien under section 3542(b)(1). The United States does not have to answer that civil case. If the court finds the suit was only to delay, it may raise the interest on amounts owed to up to 10 percent a year. A judge can grant or end an injunction in or out of court. If a person is refused an injunction or it is ended, they can give the district court papers to a circuit court judge or the Supreme Court justice assigned to that circuit and ask for an injunction or permission to appeal. The judge or justice may grant relief if needed.

Title 31, §3543

Money and Finance — Source: USLM XML via OLRC

(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.

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (U.S. Code)Source (Statutes at Large) 3543(a)31:517.R.S. § 3635. 3543(b)31:518.R.S. § 3636. 3543(c)31:519.R.S. § 3637. 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. § 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.

§3543 Postponing a distress warrant proceeding

Summary

Title 31, §3543

Notes & Related Subsidiaries

Historical and Revision Notes

Citations & Metadata