28 U.S.C. § 2407
In an action by the United States against any person accountable for public money who fails to pay into the Treasury the sum reported due the United States, upon the adjustment of his account the court shall grant judgment upon motion unless a continuance is granted as specified in this section.
A continuance may be granted if the defendant, in open court and in the presence of the United States attorney, states under oath that he is equitably entitled to credits which have been disallowed by the Government Accountability Office prior to the commencement of the action, specifying each particular claim so rejected, and stating that he cannot safely come to trial.
A continuance may also be granted if such an action is commenced on a bond or other sealed instrument and the court requires the original instrument to be produced.
28 U.S.C. § 2407
HISTORICAL AND REVISION NOTES Based on title 28, U.S.C., 1940 ed., §781 (R.S. §957; June 10, 1921, ch. 18, §304, 42 Stat. 24).Word "action" was substituted for "suit", in view of Rule 2 of the Federal Rules of Civil Procedure. Words "court requires the original instrument to be produced" were substituted for "defendant pleads non est factum, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit". The plea of non est factum is obsolete under Rule 7(c) of the Federal Rules of Civil Procedure. Furthermore, the words deleted are superfluous, since a court would not require the production of an original instrument unless the proper procedure were taken to require such production.Changes were made in phraseology.
EDITORIAL NOTES
AMENDMENTS2004- Pub. L. 108-271 substituted "Government Accountability Office" for "General Accounting Office" in second par.