§ 3713. Priority of Government claims

• (a)
  • (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.