Page:United States Statutes at Large Volume 80 Part 1.djvu/1183
PUBLIC LAW 8 9 - 7 1 9 - N O V. 2, 1966
(B) operate to incref^se the liability of any such person; or (C) shorten the time for bringing suit with respect to transactions occurring before the date of enactment of this Act. (c)
LIABILITY FOR W I T H H E L D TAXES.—
(1) The amendments made by section 105(a) (relating to effect on third parties) shall apply only with respect to wages paid on or after January 1, 1967. (2) The amendments made by section 105(b) (relating to performance bonds of contractors for public buildings or works) shall apply to contracts entered into pursuant to invitations for bids issued after June 30, 1967. (d) CIVIL ACTION To CLEAR TITLE TO PROPERTY.—If, before the date of enactment of this Act, any person has commenced a civil action to clear title to property pursuant to section 7424 of the Internal Revenue Code of 1954 as in effect immediately before the enactment of this Act, such action shall be determined in accordance with section 7424 of such Code as in effect immediately before the enactment of this Act.
TITLE II—CONSENT OF UNITED STATES TO BE SUED IN ACTIONS AFFECTING PROPERTY IN WHICH IT HAS A LIEN OR INTEREST SEC. 201. JOINDER OF UNITED STATES IN CERTAIN PROCEEDINGS.
Section 2410 of title 28 of the United States Code is amended by redesignating subsection (d) as subsection (e) and by striking out subsections (a), (b), and (c) and inserting in lieu thereof the following new subsections: " (a) Under the conditions prescribed in this section and section 1444 of this title for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— "(1) to quiet title to, " (2) to foreclose a mortgage or other lien upon, "(3) to partition, "(4) to condemn, or "(5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. "(b) The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. I n actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. I n actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by
^^ Stat. 972.