Cross references

Official textgovinfo.govlast amended Dec 31, 2024

# (1)

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

# (2)

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

# (3)

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

# (4)

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.

# (5)

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.

# (6)

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

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