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Title 28, Judiciary and Judicial ProcedureRelease 119-102

§2405 Garnishment

Title 28 › PART VI — PARTICULAR PROCEEDINGS › CHAPTER 161 — UNITED STATES AS PARTY GENERALLY › § 2405

Last updated Aug 21, 2026|Official source

Summary

When the United States sues a corporation to collect money on a bill, note, or similar paper, it can call people who owe that corporation to court. Those people must come to court and give a written, sworn statement saying how much they owed the company when they were served and how much they owe when they make the statement. If they admit an amount, the court can enter judgment for that amount for the United States, but only after there is a judgment against the corporation and only when the debt is actually due. If someone swears they did not owe the company when served, the United States can ask for a trial on that question. If the verdict goes against that person, the court will enter judgment for the United States and include costs. Anyone who does not appear when summoned can be held in contempt and arrested.

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

Aug 21, 2026

Release point: 119-102