---
kind: "section"
citation: "28 U.S.C. § 3105"
title: "28"
title_heading: "Judiciary and Judicial Procedure"
number: "3105"
heading: "Sequestration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/28/3105"
units:
  - "Part VI — Particular Proceedings"
  - "Chapter 176 — Federal Debt Collection Procedure"
  - "Subchapter B — Prejudgment Remedies"
---

# §3105. Sequestration

- (a) **Property Subject to Sequestration.—**
  - (1) Any income from [property](/usc/28/3002.md?p=12) in which the [debtor](/usc/28/3002.md?p=4) has a substantial nonexempt interest may be sequestered pursuant to a writ of sequestration in an action or proceeding against a [debtor](/usc/28/3002.md?p=4) on a claim for a [debt](/usc/28/3002.md?p=3) and may be held as security to satisfy such [judgment](/usc/28/3002.md?p=8), and interest and costs, as the [United States](/usc/28/3002.md?p=15) 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](/usc/28/3002.md?p=3) claimed by the [United States](/usc/28/3002.md?p=15) and the amount of interest and costs reasonably likely to be assessed against the [debtor](/usc/28/3002.md?p=4) by the [court](/usc/28/3002.md?p=2) exceeds the aggregate value of the nonexempt interest of the [debtor](/usc/28/3002.md?p=4) in any—
    - (A) [property](/usc/28/3002.md?p=12) securing the [debt](/usc/28/3002.md?p=3); and
    - (B) [property](/usc/28/3002.md?p=12) attached, garnished, or in receivership under this subchapter.
- (b) **Availability of Sequestration.—** If the requirements of [section 3101](/usc/28/3101.md) are satisfied, a [court](/usc/28/3002.md?p=2) shall issue a writ authorizing the [United States](/usc/28/3002.md?p=15) to sequester income from [property](/usc/28/3002.md?p=12) in which the [debtor](/usc/28/3002.md?p=4) has a substantial nonexempt interest, as security for such [judgment](/usc/28/3002.md?p=8) (and interest and costs) as the [United States](/usc/28/3002.md?p=15) may recover on a claim for a [debt](/usc/28/3002.md?p=3)—
  - (1) in an action on a contract, express or implied, against the [debtor](/usc/28/3002.md?p=4) for payment of money, only if the [United States](/usc/28/3002.md?p=15) shows reasonable cause to believe that—
    - (A) the contract is not fully secured by real or personal [property](/usc/28/3002.md?p=12); or
    - (B) the value of the original security is substantially diminished, without any act of the [United States](/usc/28/3002.md?p=15) or the [person](/usc/28/3002.md?p=10) to whom the security was given, below the amount of the [debt](/usc/28/3002.md?p=3);
  - (2) in an action against the [debtor](/usc/28/3002.md?p=4) for damages in tort;
  - (3) if the [debtor](/usc/28/3002.md?p=4) resides outside the jurisdiction of the [United States](/usc/28/3002.md?p=15); or
  - (4) in an action to recover a fine, penalty, or tax.
- (c) **Issuance of Writ; Contents.—**
  - (1) Subject to subsections [(a)](#a) and [(b)](#b), a writ of sequestration shall be issued by the [court](/usc/28/3002.md?p=2) directing the [United States marshal](/usc/28/3002.md?p=16) of the district where income described in [subsection (a)](#a) is located to sequester the income.
  - (2) 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—
    - (A) the date of the issuance of the writ;
    - (B) the identity of the [court](/usc/28/3002.md?p=2), the docket number of the action, and the identity of the cause of action;
    - (C) the name and last known address of the [debtor](/usc/28/3002.md?p=4);
    - (D) the amount to be secured by the sequestration; and
    - (E) a reasonable description of the income to be sequestered.
- (d) **Execution of Writ.—**
  - (1) The [United States marshal](/usc/28/3002.md?p=16) receiving the writ shall proceed without delay to execute the writ.
  - (2) The [United States marshal](/usc/28/3002.md?p=16) shall file a copy of the notice of sequestration in the same manner as provided for [judgments](/usc/28/3002.md?p=8) in [section 3201(a)(1)](/usc/28/3201.md). The [United States marshal](/usc/28/3002.md?p=16) shall serve a copy of the writ and notice of sequestration on—
    - (A) the [debtor](/usc/28/3002.md?p=4) against whom the writ is issued; and
    - (B) the [person](/usc/28/3002.md?p=10) 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](/usc/28/3002.md?p=10) who has possession of the income subject to a writ of sequestration shall deposit such income with the [clerk](/usc/28/2341.md?p=1) of the [court](/usc/28/3002.md?p=2), accompanied by a statement in writing stating the [person](/usc/28/3002.md?p=10)’s name, the name of the [debtor](/usc/28/3002.md?p=4), the amount of such income, the [property](/usc/28/3002.md?p=12) from which such income is produced, and the period during which such income is produced.
- (f) **Return of Writ; Duties of Marshal; Further Return.—**
  - (1) A [United States marshal](/usc/28/3002.md?p=16) executing a writ of sequestration shall return the writ with the marshal’s action endorsed thereon or attached thereto and signed by the marshal, to the [court](/usc/28/3002.md?p=2) from which it was issued, within 5 days after the date of the execution.
  - (2) The return shall describe the income sequestered with sufficient certainty to identify it and shall [state](/usc/28/3002.md?p=14) the location where it was sequestered, and the date and time it was sequestered. If no income was sequestered, the return shall so [state](/usc/28/3002.md?p=14).
  - (3) If sequestered income is claimed after the return, the [United States marshal](/usc/28/3002.md?p=16) shall immediately make a further return to the [clerk](/usc/28/2341.md?p=1) of the [court](/usc/28/3002.md?p=2) showing the disposition of the income.
- (g) **Reduction or Dissolution of Sequestration.—**
  - (1) If an excessive or unreasonable sequestration is made, the [debtor](/usc/28/3002.md?p=4) may submit a motion to the [court](/usc/28/3002.md?p=2) for a reduction of the amount of the sequestration or its dissolution. Notice of such motion shall be served on the [United States](/usc/28/3002.md?p=15).
  - (2) The [court](/usc/28/3002.md?p=2) shall order a part of the income to be released, if after a hearing the [court](/usc/28/3002.md?p=2) 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](/usc/28/3002.md?p=3) and the amount of interest and costs likely to be taxed.
  - (3) The [court](/usc/28/3002.md?p=2) shall dissolve the sequestration if the amount of the [debt](/usc/28/3002.md?p=3) is unliquidated and unascertainable by calculation.
- (h) **Preservation of Income Under Sequester.—** If personal [property](/usc/28/3002.md?p=12) in custody of the [United States marshal](/usc/28/3002.md?p=16) under a writ of sequestration is not claimed, the [court](/usc/28/3002.md?p=2) may make such order for its preservation or use as appears to be in the interest of the parties.
- (i) **Judgment and Disposition of Sequestered Income.—**
  - (1) **Judgment for the united states.—** On entry of [judgment](/usc/28/3002.md?p=8) for the [United States](/usc/28/3002.md?p=15), the [court](/usc/28/3002.md?p=2) shall order the sequestered income to be applied to the satisfaction of the [judgment](/usc/28/3002.md?p=8).
  - (2) **Restoration of income.—** If the sequestration is vacated or if the [judgment](/usc/28/3002.md?p=8) on the claim for the [debt](/usc/28/3002.md?p=3) is for the [person](/usc/28/3002.md?p=10) against whom the writ of sequestration is issued, the [court](/usc/28/3002.md?p=2) shall order the income restored to the [debtor](/usc/28/3002.md?p=4).

## Source credit

(Added Pub. L. 101–647, title XXXVI, § 3611, Nov. 29, 1990, 104 Stat. 4946.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section effective 180 days after Nov. 29, 1990, and applicable with respect to certain actions for debts owed the United States pending in court on that effective date, see section 3631 of Pub. L. 101–647, set out as a note under section 3001 of this title.