(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.
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.
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.