United States Code · Section
§ 3715 — Buying Real Property Of A Debtor
31 U.S.C. § 3715
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The head of an agency for whom a civil action is brought against a debtor of the United States Government may buy real property of the debtor at a sale on execution of the real property of the debtor resulting from the action. The head of the agency may not bid more for the property than the amount of the judgment for which the property is being sold, and costs. The marshal of the district in which the sale is held shall transfer the property to the Government.
Implementing Regulations
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§ 70.192 Action to enforce lien or to subject property to payment of tax.27 C.F.R. § 70.192