Why Is The US Of A And The DOJ A Defendant?

The Sheriff sale list has the names of the parties to the Mortgage Foreclsosure suit. The homeowner is always the defendant. Occasionally, in addition to the homeowner, the named defendants also include the United States of America and Department of Justice. Why would they be named defendants? Could it be from a tax lien? If they had a lien, you would think they would be plaintiffs, not defendants.

Thanks for your help.

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