878
INTERNAL REVENUE CODE OF 1954
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. filed of record in the jurisdiction in which the property is located, prior to the filing of notice of the lien of the United States as provided in section 6323, or any person purchasing the property at a sale to satisfy such prior lien or interest, may make written request to the Secretary or his delegate to authorize the filing of a civil action as provided in section 7403. (2) PETITION TO COURT.—If the Secretary or his delegate fails to authorize the filing of such civil action within 6 months after receipt of such written request, such person or purchaser may, after giving notice to the Secretary or his delegate, file a petition in the district court of the United States for the district in which the property is located, praying leave to file a civil action for a final determination of all claims to or liens upon the property in question. (3) COURT ORDER.—After a full hearing in open court, the district court may in its discretion enter an order granting leave to file such civil action, in which the United States and all persons having liens upon or claiming any interest in the property shall be made parties. (b) ADJUDICATION.—Upon the filing of such civU action, the district court shall proceed to adjudicate the matters involved therein, in the same manner as in the case of civU actions filed under section 7403. For the purpose of such adjudication, the assessment of the tax upon which the lien of the United States is based shall be conclusively presumed to be valid. (c) COSTS.—All costs of the proceedings on the petition and the civil action shall be borne by the person filing the civU action. SEC. 7425. CROSS REFERENCES. • (1) For exclusion of tax liability from discharge in bankruptcy, see section 17 of the Bankruptcy Act, as amended (52 Stat. 851; 11 U.S.C. 35). (2) For limit on amount allowed in bankruptcy proceedings on debts owing to the United States, s e e section 57(j) of the Bankruptcy Act, a s amended (52 Stat. 867; 11 U.S.C. 93). n "^ ^ (3) For recognition of tax liens in proceedings under the Bankruptcy Act, s e e section 67(b) and (c) of that act, a s amended (52 Stat. 876-877; i) 11 U.S.C. 107). (4) For collection of taxes in connection with wage earners' plans in bankruptcy courts, see section 680 of the Bankruptcy Act, as added June 22, 1938 (52 Stat. 938; 11 U.S.C. 1080). (5) For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have claim upon the premises involved, see section 2410 of Title 28 of the United States Code. (6) For priority of lien of the United States in case of insolvency, see R. S. 3466 (31 U.S.C. 191). (7) For interest on judgments for overpayments, see section 2411(a) of Title 28 of the United States Code. (8) For review of a Tax Court decision, see section 7482. (9) For statute prohibiting suits to replevy property taken under revenue laws, see section 2463 of Title 28 of the United States Code.
§ 7424(a)(1)
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