Cross references

For lien in case of tax on distilled spirits, see section 5004.

For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

For recognition of tax liens in cases under title 11 of the United States Code, see sections 545 and 724 of such title 11.

For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.

For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.

For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31 , United States Code.