Federal · Title 28 — Judiciary and Judicial Procedure

28 U.S.C. § 547: Duties

Civil

What this law says, in plain English

This statute outlines the duties of federal prosecutors to prosecute criminal offenses, defend civil actions involving the United States, and collect fines and penalties for violations of revenue laws.

Read the full statutory text
prosecute for all offenses against the United States; prosecute or defend, for the Government, all civil actions, suits or proceedings in which the United States is concerned; appear in behalf of the defendants in all civil actions, suits or proceedings pending in his district against collectors, or other officers of the revenue or customs for any act done by them or for the recovery of any money exacted by or paid to these officers, and by them paid into the Treasury; institute and prosecute proceedings for the collection of fines, penalties, and forfeitures incurred for violation of any revenue law, unless satisfied on investigation that justice does not require the proceedings; and make such reports as the Attorney General may direct.

Verify at the official source: Federal legislative text

Facing this? Know exactly what happens next.

MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.

This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.