28 U.S.C. § 2006 — Execution against revenue officer

Page 500 TITLE 28—JUDICIARY AND JUDICIAL PROCEDURE § 2005 A provision making the section applicable to pending proceedings was deleted as obsolete. Changes were made in phraseology. § 2005. Appraisal of goods taken on execution Whenever State law requires that goods taken on execution be appraised before sale, goods taken under execution issued from a court of the United States shall be appraised in like manner. The United States marshal shall summon the appraisers in the same manner as the sheriff is required to summon appraisers under State law. If the appraisers fail to attend and perform their required duties, the marshal may sell the goods without an appraisal. Appraisers attend- ing and performing their duties, shall receive the fees allowed for appraisals under State law. (June 25, 1948, ch. 646, 62 Stat. 959.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 846 (R.S. § 993). Words ‘‘shall be appraised in like manner’’ were sub- stituted for ‘‘the appraisers appointed under the au- thority of the State may appraise goods taken in exe- cution on a fieri facias issued out of any court of the United States’’. The change precludes construction that the State appraisers only are available to appraise such goods in civil actions in the federal courts. Changes were made in phraseology. § 2006. Execution against revenue officer Execution shall not issue against a collector or other revenue officer on a final judgment in any proceeding against him for any of his acts, or for the recovery of any money exacted by or paid to him and subsequently paid into the Treasury, in performing his official duties, if the court certifies that: (1) probable cause existed; or (2) the officer acted under the directions of the Secretary of the Treasury, the Director, Bureau of Alcohol, Tobacco, Firearms, and Ex- plosives, Department of Justice, or other prop- er Government officer. When such certificate has been issued, the amount of the judgment shall be paid out of the proper appropriation by the Treasury. (June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 107–296, title XI, § 1112(l), Nov. 25, 2002, 116 Stat. 2277.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., § 842 (R.S. § 989). Changes were made in phraseology. Editorial Notes AMENDMENTS 2002—Par. (2). Pub. L. 107–296 inserted ‘‘, the Director, Bureau of Alcohol, Tobacco, Firearms, and Explosives, Department of Justice,’’ after ‘‘the Secretary of the Treasury’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–296 effective 60 days after Nov. 25, 2002, see section 4 of Pub. L. 107–296, set out as an Effective Date note under section 101 of Title 6, Do- mestic Security. § 2007. Imprisonment for debt (a) A person shall not be imprisoned for debt on a writ of execution or other process issued from a court of the United States in any State wherein imprisonment for debt has been abol- ished. All modifications, conditions, and restric- tions upon such imprisonment provided by State law shall apply to any writ of execution or proc- ess issued from a court of the United States in accordance with the procedure applicable in such State. (b) Any person arrested or imprisoned in any State on a writ of execution or other process issued from any court of the United States in a civil action shall have the same jail privileges and be governed by the same regulations as per- sons confined in like cases on process issued from the courts of such State. The same require- ments governing discharge as are applicable in such State shall apply. Any proceedings for dis- charge shall be conducted before a United States magistrate judge for the judicial district where- in the defendant is held. (June 25, 1948, ch. 646, 62 Stat. 960; Pub. L. 90–578, title IV, § 402(b)(2), Oct. 17, 1968, 82 Stat. 1118; Pub. L. 101–650, title III, § 321, Dec. 1, 1990, 104 Stat. 5117.) HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §§ 843, 844, and 845 (R.S. §§ 990, 991, 992; May 28, 1896, ch. 252, § 19, 29 Stat. 184; Mar. 2, 1901, ch. 814, 31 Stat. 956; Mar. 3, 1911, ch. 231, § 291, 36 Stat. 1167). Changes were made in phraseology. Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘United States magistrate judge’’ substituted for ‘‘United States magistrate’’ in subsec. (b) pursuant to section 321 of Pub. L. 101–650, set out as a note under section 631 of this title. Previously, ‘‘United States magistrate’’ substituted for ‘‘United States commis- sioner’’ pursuant to Pub. L. 90–578. See chapter 43 (§ 631 et seq.) of this title. CHAPTER 129—MONEYS PAID INTO COURT Sec. 2041. Deposit of moneys in pending or adjudicated cases. 2042. Withdrawal. 2043. Deposit of other moneys. 2044. Payment of fine with bond money. 2045. Investment of court registry funds. Editorial Notes AMENDMENTS 2008—Pub. L. 110–406, § 8(b), Oct. 13, 2008, 122 Stat. 4293, added item 2045. 1990—Pub. L. 101–647, title XXXVI, § 3629(b), Nov. 29, 1990, 104 Stat. 4966, which directed the amendment of the table of sections for chapter 29 by adding item 2044, was executed by adding item 2044 to the table of sec- tions for chapter 129 to reflect the probable intent of Congress. 1982—Pub. L. 97–258, § 2(g)(4)(A), (B), Sept. 13, 1982, 96 Stat. 1060, substituted ‘‘Deposit of moneys in pending or adjudicated cases’’ for ‘‘Deposit’’ in item 2041 and added item 2043. § 2041. Deposit of moneys in pending or adju- dicated cases All moneys paid into any court of the United States, or received by the officers thereof, in any case pending or adjudicated in such court,