(a) In General.—Except as provided in subsection (b), the Administrator of General Services shall have charge of—
(b) Nonapplication.—This section does not apply to—
(1)
real estate which has been or shall be assigned, set off, or conveyed to the Government in payment of debts arising under the Internal Revenue Code of 1986 (26 U.S.C. 1 et seq.); or