PROCEEDINGS WHERE UNITED STATES HAS TITLE TO PROPERTY.

SEC. 107. PROCEEDINGS WHERE UNITED STATES HAS TITLE TO PROPERTY. (a) Action To Quiet Title.—Section 7402 (relating to jurisdiction of district courts) is amended by redesignating subsection (e) as subsection (f) and by inserting after subsection (d) the following new subsection: “(e) To Quiet Title.—The United States district courts shall have jurisdiction of any action brought by the United States to quiet title to property if the title claimed by the United States to such property was derived from enforcement of a lien under this title.” (b) Sale Bids.—Section 7403(c) (relating to adjudication and decree) is amended by adding at the end thereof the following new sentence: “If the property is sold to satisfy a first lien held by the United States, the United States may bid at the sale such sum, not exceeding the amount of such lien with expenses of sale, as the Secretary or his delegate directs.”