[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 28USC2407]
TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
PART VI--PARTICULAR PROCEEDINGS
CHAPTER 161--UNITED STATES AS PARTY GENERALLY
Sec. 2407. Delinquents for public money; judgment at return
term; continuance
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 General
Accounting 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 pr