§ 3306. Remedies of the United States
(a)
In General.—
In an action or proceeding under this subchapter for relief against a transfer or obligation, the United States, subject to section
3307 and to applicable principles of equity and in accordance with the Federal Rules of Civil Procedure, may obtain—
(1)
avoidance of the transfer or obligation to the extent necessary to satisfy the debt to the United States;
(b)
Limitation.—
A claim for relief with respect to a fraudulent transfer or obligation under this subchapter is extinguished unless action is brought—
(1)
under section
3304
(b)(1)(A) within 6 years after the transfer was made or the obligation was incurred or, if later, within 2 years after the transfer or obligation was or could reasonably have been discovered by the claimant;
(2)
under subsection (a)(1) or (b)(1)(B) of section
3304 within 6 years after the transfer was made or the obligation was incurred; or