40 U.S.C. § 1301 — Charge of property transferred to the Federal Governmenttransferred

(a) In General. Except as provided in subsection (b), the Administrator of General Services is responsible for—

(1) all land and other property assigned, set off, or conveyed to the Federal Government to pay debts;

(2) all trusts created for the Government’s use to pay debts owed to the Government; and

(3) selling and disposing of land that—

(A) was assigned or set off to the Government to pay a debt; or

(B) became owned by the Government through a mortgage or other security for payment of debts.

(b) Nonapplication. This section does not apply to—

(1) real estate assigned, set off, or conveyed to the Government to pay debts arising under the Internal Revenue Code of 1986 [26 U.S.C. 1 et seq.]; or

(2) trusts created for the Government’s use to pay debts arising under that Code and owed to the Government.