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The Financial Litigation Section is a litigation component of the U.S. Department of Justice. It is also known as General Corporate Section. The Section conducts affirmative and defensive litigation to promote and protect the interests of the U.S. in commercial matters involving large sums of money. It oversees corporate restructuring proceedings, contract disputes, and federal loan, subsidy and insurance programs. Main function of the Section is to prosecute recoveries of moneys owed to the U.S. by criminal and civil judgments.