§ 3713. Priority of Government claims
321 words·~1 min read·
/usc/title-31/section-3713A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 972.)
In the section, the word “claim” is substituted for “debts” for consistency. The word “due” is omitted as unnecessary.
In subsection (a)(1), before clause (A), the word “paid” is substituted for “satisfied” for consistency. In clause (A)(i), the words “and the priority established shall extend as well to cases in which” are omitted because of the restatement. In clause (A)(ii), the word “property” is substituted for “estate and effects” to eliminate unnecessary words. The words “absconding, concealed, or” and “by process of law” are omitted as surplus.
In subsection (a)(2), the words “The priority established under . . . however” are omitted as surplus.
In subsection (b), the words “A representative of a person or an estate” are substituted for “executor, administrator, or assignee, or other” for clarity and to eliminate unnecessary words. The words “for whom or for which he acts”, “satisfies and”, and “from such person or estate” are omitted as surplus. The word “liable” is substituted for “answerable in his own person and estate” for consistency.
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IRM
- IRM 5.17.4Suits by the United States
- IRM 5.17.14Fraudulent Transfers and Transferee and Other Third Party Liability
- IRM 4.8.9Statutory Notices of Deficiency
- IRM 5.1.18Locating Taxpayers and their Assets
- IRM 5.17.13Insolvencies and Decedents' Estates
- IRM 5.5.7Collecting Estate Tax
- IRM 4.25.10Case Closing Procedures
- IRM 5.5.5Processing Estate and Gift Tax Extensions
- IRM 4.11.52Transferee Liability Cases
- IRM 8.7.5Transferee and Transferor Liabilities
- IRM 5.5.4Proof of Claim Procedures in Decedent Cases
- IRM 5.5.2Probate Proceedings
- IRM 5.5.3Working Decedent Cases
- IRM 5.8.10Special Case Processing
- IRM 4.8.8Miscellaneous Responsibilities
- IRM 4.23.8Determining Employment Tax Liability
- IRM 5.1.14Field Collection Techniques and Other Assignments
- IRM 4.10.13Certain Technical Issues
- IRM 34.12.1Litigation Exhibits
- IRM 34.4.1Insolvencies
- IRM 35.2.2Answers
- IRM 34.6.2Types of Suits
- IRM 35.3.3Motions Pertaining to Pleadings
U.S. Code
- § 934“Fund” defined; liability of operators to United States for repayments to fund; procedures applicable; rate of interest
- § 901Applicability of other sections of this title
- § 1368Lien for liability
- § 1423aPower of legislature; limitation on indebtedness of Guam; bond issues; guarantees for purchase by Federal Financing Bank of Guam Power Authority bonds or other obligations; interest rates; default
- § 6901Transferred assets
- § 7421Prohibition of suits to restrain assessment or collection
- § 3003Rules of construction
- § 7437Cross references
- § 6327Cross references
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2 references not yet in our index
- Pub. L. 97–258
- 96 Stat. 972
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cites case law
§ 3713
Priority of Government claims
IRM×152
Fed. Reg.×35
U.S.C.×16
C.F.R.×1
Pub. L.Pub. L. 97–258
Stat.96 Stat. 972
Cites 2Cited by 204 across 4 sources