Under 28 U.S.C. § 2409a, an individual can file a lawsuit against the United States to resolve a dispute over the title to real property. This is known as a quiet title action, and it is used to establish a party's title against anyone challenging it, including the government. The statute waives the sovereign immunity of the United States, allowing it to be sued in cases where it claims an interest in the property. The action must be filed in the district court for the district where the property is located. The statute also sets forth the procedures for filing such an action and the potential defenses the United States may have. It is important to note that this statute does not apply to trust or restricted Indian lands.
Section 6321 of the Internal Revenue Code provides that if any person liable to pay any tax neglects or refuses to pay the same after demand, the amount shall be a lien in favor of the United States upon all property and rights to property, whether real or personal, belonging to such person. This lien arises at the time the assessment is made and continues until the liability is satisfied or becomes unenforceable by reason of lapse of time. This means that if a property is transferred via a quitclaim deed and there is an existing federal tax lien, the lien remains attached to the property despite the transfer. The grantee of a quitclaim deed should be aware that they may be taking the property subject to such liens.
Under 42 U.S.C. § 7418, the federal government has the authority to enforce environmental standards on property throughout the United States. This includes the ability to place liens on property for the recovery of costs associated with the cleanup of hazardous substances. If a property transferred by a quitclaim deed is later found to be contaminated or in violation of environmental laws, the federal government may enforce these laws against the current owner, which could include the grantee of a quitclaim deed. This could result in significant financial obligations for cleanup or fines, which would affect the value and use of the property.