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Title 28 — Judiciary and Judicial ProcedureRelease 119-73not60

§2405 Garnishment

Title 28 › Part VI— PARTICULAR PROCEEDINGS › Chapter 161— UNITED STATES AS PARTY GENERALLY › § 2405

Last updated Apr 5, 2026|Official source

Summary

When the United States sues a corporation to collect money, people who owe that corporation can be ordered to come to court. They must give a written statement in open court saying how much they owed the company when they were served and when they signed. The United States can get a judgment for any amount the person admits, but only after the court first finds the corporation owes money and the debt is actually due. If the person swears they did not owe the company when served, the United States can demand a trial on that issue. If the jury rules against the person, the court will enter judgment for the United States and award costs. Anyone who is summoned and does not appear can be arrested for contempt.

Full Legal Text

Title 28, §2405

Judiciary and Judicial Procedure — Source: USLM XML via OLRC

In any action or suit commenced by the United States against a corporation for the recovery of money upon a bill, note, or other security, the debtors of the corporation may be summoned as garnishees. Any person so summoned shall appear in open court and depose in writing to the amount of his indebtedness to the corporation at the time of the service of the summons and at the time of making the deposition, and judgment may be entered in favor of the United States for the sum admitted by the garnishee to be due the corporation as if it had been due the United States. A judgment shall not be entered against any garnishee until after judgment has been rendered against the corporation, nor until the sum in which the garnishee is indebted is actually due. When any garnishee deposes in open court that he is not and was not at the time of the service of the summons indebted to the corporation, an issue may be tendered by the United States upon such deposition. If, upon the trial of that issue, a verdict is rendered against the garnishee, judgment shall be entered in favor of the United States, pursuant to such verdict, with costs. Any garnishee who fails to appear at the term to which he is summoned shall be subject to attachment for contempt.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., §§ 748, 749, and 750 (R.S. §§ 935, 936, 937). Changes were made in phraseology.

Reference

Citations & Metadata

Citation

28 U.S.C. § 2405

Title 28 — Judiciary and Judicial Procedure

Last Updated

Apr 5, 2026

Release point: 119-73not60