28 U.S. Code § 3102. Attachment
(a)Property Subject to Attachment.—
Any property in the possession, custody, or control of the debtor and in which the debtor has a substantial nonexempt interest, except earnings, may be attached pursuant to a writ of attachment in an action or proceeding against a debtor on a claim for a debt and may be held as security to satisfy such judgment, and interest and costs, as the United States may recover on such claim.
(2) The value of property attached shall not exceed the amount by which the sum of the amount of the debt claimed by the United States and the amount of interest and costs reasonably likely to be assessed against the debtor by the court exceeds the aggregate value of the nonexempt interest of the debtor in any—
property garnished or in receivership, or income sequestered, under this subchapter.
(b)Availability of Attachment.—If the requirements of section 3101 are satisfied, a court shall issue a writ authorizing the United States to attach property in which the debtor has a substantial nonexempt interest, as security for such judgment (and interest and costs) as the United States may recover on a claim for a debt—
(1) in an action on a contract, express or implied, against the debtor for payment of money, only if the United States shows reasonable cause to believe that—
the contract is not fully secured by real or personal property; or
in an action against the debtor for damages in tort;
(c)Issuance of Writ; Contents.—
Several writs of attachment may be issued at the same time, or in succession, and sent to different judicial districts until sufficient property is attached.
(3) The writ of attachment shall contain—
the identity of the court, the docket number of the action, and the identity of the cause of action;
the name and last known address of the debtor;
a reasonable description of the property to be attached.
(d)Levy of Attachment.—
Levy on personal property is made by taking possession of it. Levy on personal property not easily taken into possession or which cannot be taken into possession without great inconvenience or expense may be made by affixing a copy of the writ and notice of levy on it or in a conspicuous place in the vicinity of it describing in the notice of levy the property by quantity and with sufficient detail to identify the property levied on.
(5) The United States marshal shall file a copy of the notice of levy in the same manner as provided for judgments in section 3201(a)(1). The United States marshal shall serve a copy of the writ and notice of levy on—
the debtor against whom the writ is issued; and
in the same manner that a summons is served in a civil action and make the return thereof.
(e)Return of Writ; Duties of Marshal; Further Return.—
(f)Levy of Attachment as on ; Satisfaction of Lien.—
Such lien shall be ranked ahead of any other security interests perfected after the later of the time of levy and the time a copy of the notice of levy is filed under subsection (d)(5).
Such lien shall arise from the time of levy and shall continue until a judgment in the action is obtained or denied, or the action is otherwise dismissed. The death of the debtor whose property is attached does not terminate the attachment lien. Upon issuance of a judgment in the action and registration under this chapter, the judgment lien so created relates back to the time of levy.
(g)Reduction or Dissolution of Attachment.—
The court shall order a part of the property to be released, if after a hearing the court finds that the amount of the attachment is excessive or unreasonable or if the attachment is for an amount larger than the sum of the liquidated or ascertainable amount of the debt and the amount of interest and costs likely to be taxed.
(h)Replevin of Attached by Bond.—
If attached property is not sold before judgment, the debtor may replevy such property or any part thereof by giving a bond approved by counsel for the United States or the court and payable to the United States in double the reasonable value of the property to be replevied or double the value of the claim, whichever is less.
(i)Preservation of Personal Under Attachment.—
(j)Judgment and Disposition of Attached .—
(1)Judgment for the united states.—
On entry of judgment for the United States, the court shall order the proceeds of personal property sold pursuant to section 3007 to be applied to the satisfaction of the judgment, and shall order the sale of any remaining personal property and any real property levied on to the extent necessary to satisfy the judgment.
(2)Judgment for the when personalreplevied.—
(3)Restoration of and exoneration of replevin bond.—