28 U.S. Code § 3105. Sequestration
(a)Property Subject to Sequestration.—
Any income from property in which the debtor has a substantial nonexempt interest may be sequestered pursuant to a writ of sequestration 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 amount of income sequestered 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 attached, garnished, or in receivership under this subchapter.
(b)Availability of Sequestration.—If the requirements of section 3101 are satisfied, a court shall issue a writ authorizing the United States to sequester income from 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 sequestration may be issued at the same time, or in succession, and sent to different judicial districts until sufficient income is sequestered.
(3) The writ of sequestration 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;
(d)Execution of Writ.—
The United States marshal receiving the writ shall proceed without delay to execute the writ.
(2) The United States marshal shall file a copy of the notice of sequestration 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 sequestration on—
the debtor against whom the writ is issued; and
the person who has possession of the income subject to the writ;
in the same manner that a summons is served in a civil action and make the return thereof.
(e)Deposit of Sequestered Income.—
A person who has possession of the income subject to a writ of sequestration shall deposit such income with the clerk of the court, accompanied by a statement in writing stating the person’s name, the name of the debtor, the amount of such income, the property from which such income is produced, and the period during which such income is produced.
(f)Return of Writ; Duties of Marshal; Further Return.—
(g)Reduction or Dissolution of Sequestration.—
The court shall order a part of the income to be released, if after a hearing the court finds that the amount of the sequestration is excessive or unreasonable or if the sequestration 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)Preservation of Income Under Sequester.—
(i) Judgment and Disposition of Sequestered Income.—
(1)Judgment for the united states.—