(a) Enforcement.— The United States may enforce a judgment imposing a fine in accordance with the practices and procedures for the enforcement of a civil judgment under Federal law or State law. Notwithstanding any other Federal law (including section 207 of the Social Security Act), a judgment imposing a fine may be enforced against all property or rights to property of the person fined, except that—
(1)property exempt from levy for taxes pursuant to section 6334(a)(1), (2), (3), (4), (5), (6), (7), (8), (10), and (12) of the Internal Revenue Code of 1986 shall be exempt from enforcement of the judgment under Federal law;
(2)section 3014 ofchapter
176 of title
28 shall not apply to enforcement under Federal law; and
(3)the provisions of section 303 of the Consumer Credit Protection Act (15 U.S.C. 1673) shall apply to enforcement of the judgment under Federal law or State law.
(b) Termination of Liability.— The liability to pay a fine shall terminate the later of 20 years from the entry of judgment or 20 years after the release from imprisonment of the person fined, or upon the death of the individual fined.
(c) Lien.— A fine imposed pursuant to the provisions of subchapter
C of chapter
227 of this title, or an order of restitution made pursuant to sections  2248, 2259, 2264, 2327, 3663, 3663A, or 3664 of this title, is a lien in favor of the United States on all property and rights to property of the person fined as if the liability of the person fined were a liability for a tax assessed under the Internal Revenue Code of 1986. The lien arises on the entry of judgment and continues for 20 years or until the liability is satisfied, remitted, set aside, or is terminated under subsection (b).
(d) Effect of Filing Notice of Lien.— Upon filing of a notice of lien in the manner in which a notice of tax lien would be filed under section 6323(f)(1) and (2) of the Internal Revenue Code of 1986, the lien shall be valid against any purchaser, holder of a security interest, mechanic’s lienor or judgment lien creditor, except with respect to properties or transactions specified in subsection (b), (c), or (d) ofsection
6323 of the Internal Revenue Code of 1986 for which a notice of tax lien properly filed on the same date would not be valid. The notice of lien shall be considered a notice of lien for taxes payable to the United States for the purpose of any State or local law providing for the filing of a notice of a tax lien. A notice of lien that is registered, recorded, docketed, or indexed in accordance with the rules and requirements relating to judgments of the courts of the State where the notice of lien is registered, recorded, docketed, or indexed shall be considered for all purposes as the filing prescribed by this section. The provisions of section 3201(e) ofchapter
176 of title
28 shall apply to liens filed as prescribed by this section.
(e) Discharge of Debt Inapplicable.— No discharge of debts in a proceeding pursuant to any chapter of title 11, United States Code, shall discharge liability to pay a fine pursuant to this section, and a lien filed as prescribed by this section shall not be voided in a bankruptcy proceeding.
(f) Applicability to Order of Restitution.— In accordance with section
3664(m)(1)(A) of this title, all provisions of this section are available to the United States for the enforcement of an order of restitution.
Section 207 of the Social Security Act, referred to in subsec. (a), is classified to section
407 of Title
42, The Public Health and Welfare.
The Internal Revenue Code of 1986, referred to in subsecs. (a)(1), (c), and (d), is classified generally to Title 26, Internal Revenue Code.
For a prior section
3613, applicable to offenses committed prior to Nov. 1, 1987, see note set out preceding section
3601 of this title.
1996—Pub. L. 104–132amended section generally, reenacting section catchline without change and substituting, in subsec. (a), provisions relating to enforcement for provisions relating to lien, in subsec. (b), provisions relating to termination of liability for provisions relating to expiration of lien, in subsec. (c), provisions relating to lien for provisions relating to application of other lien provisions, in subsec. (d), provisions relating to effect of filing notice of lien for provisions relating to effect of notice of lien, in subsec. (e), provisions relating to inapplicability of bankruptcy discharges of debt for provisions relating to alternative enforcement, and in subsec. (f), provisions relating to applicability to order of restitution for provisions relating to inapplicability of bankruptcy discharges of debt.
1990—Subsec. (c). Pub. L. 101–647, which directed amendment of “Section
3613(c)” by striking the period before the closing quotation marks and inserting a period after such marks, without identifying a Code title or Act for section
3613, was executed by substituting “construed to mean ‘fine’.” for “construed to mean ‘fine.’ ” in subsec. (c) of this section to reflect the probable intent of Congress.
1986—Subsecs. (b) to (d). Pub. L. 99–514substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954” wherever appearing.
Effective Date of 1996 Amendment
Amendment by Pub. L. 104–132to be effective, to extent constitutionally permissible, for sentencing proceedings in cases in which defendant is convicted on or after Apr. 24, 1996, see section 211 ofPub. L. 104–132, set out as a note under section
2248 of this title.
Section effective Nov. 1, 1987, and applicable only to offenses committed after the taking effect of this section, see section 235(a)(1) ofPub. L. 98–473, set out as a note under section
3551 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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