28 U.S.C. § 2407 : US Code - Section 2407: Delinquents for public money; judgment at return term; continuance

Search 28 U.S.C. § 2407 : US Code - Section 2407: Delinquents for public money; judgment at return term; continuance

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.