---
kind: "section"
citation: "28 U.S.C. § 2405"
title: "28"
title_heading: "Judiciary and Judicial Procedure"
number: "2405"
heading: "Garnishment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/28/2405"
units:
  - "Part VI — Particular Proceedings"
  - "Chapter 161 — United States as Party Generally"
---

# §2405. Garnishment


In any action or suit commenced by the [United States](/usc/28/3002.md?p=15) against a corporation for the recovery of money upon a bill, note, or other security, the [debtors](/usc/28/3002.md?p=4) of the corporation may be summoned as [garnishees](/usc/28/3002.md?p=7). Any [person](/usc/28/3002.md?p=10) so summoned shall appear in open [court](/usc/28/3002.md?p=2) and depose in writing to the amount of his indebtedness to the corporation at the time of the service of the summons and at the time of making the deposition, and [judgment](/usc/28/3002.md?p=8) may be entered in favor of the [United States](/usc/28/3002.md?p=15) for the sum admitted by the [garnishee](/usc/28/3002.md?p=7) to be due the corporation as if it had been due the [United States](/usc/28/3002.md?p=15). A [judgment](/usc/28/3002.md?p=8) shall not be entered against any [garnishee](/usc/28/3002.md?p=7) until after [judgment](/usc/28/3002.md?p=8) has been rendered against the corporation, nor until the sum in which the [garnishee](/usc/28/3002.md?p=7) is indebted is actually due.

When any [garnishee](/usc/28/3002.md?p=7) deposes in open [court](/usc/28/3002.md?p=2) that he is not and was not at the time of the service of the summons indebted to the corporation, an issue may be tendered by the [United States](/usc/28/3002.md?p=15) upon such deposition. If, upon the trial of that issue, a verdict is rendered against the [garnishee](/usc/28/3002.md?p=7), [judgment](/usc/28/3002.md?p=8) shall be entered in favor of the [United States](/usc/28/3002.md?p=15), pursuant to such verdict, with costs.

Any [garnishee](/usc/28/3002.md?p=7) who fails to appear at the term to which he is summoned shall be subject to attachment for contempt.


## Source credit

(June 25, 1948, ch. 646, 62 Stat. 971.)

## Notes

### Historical and Revision Notes

Based on title 28, U.S.C., 1940 ed., §§ 748, 749, and 750 (R.S. §§ 935, 936, 937).

Changes were made in phraseology.