31 U.S.C. § 3713 - U.S. Code - Unannotated Title 31. Money and Finance § 3713. Priority of Government claims

(a)(1)  A claim of the United States Government shall be paid first when--

(A)  a person indebted to the Government is insolvent and--

(i)  the debtor without enough property to pay all debts makes a voluntary assignment of property;

(ii)  property of the debtor, if absent, is attached;  or

(iii)  an act of bankruptcy is committed;  or

(B)  the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor.

(2)  This subsection does not apply to a case under title 11.

(b)  A representative of a person or an estate (except a trustee acting under title 11) paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government.


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