§6327 — Title 26 Internal Revenue Code | U.S. Code

Summary

Points to other laws that explain how tax liens work with bankruptcies and court foreclosures. It lists six references: section 5004 for liens on distilled spirits taxes; section 523 of title 11 for when tax debts are not wiped out in bankruptcy; sections 545 and 724 of title 11 for recognizing tax liens in bankruptcy cases; section 1328 of title 11 for collecting taxes under regular-income repayment plans; section 2410 of title 28 for allowing the United States to be named in state-court foreclosures on real estate; and section 3713(a) of title 31 for the United States’ lien priority in insolvency.

Title 26, §6327

Internal Revenue Code — Source: USLM XML via OLRC

(1)For lien in case of tax on distilled spirits, see section 5004.

(2)For exclusion of tax liability from discharge in cases under title 11 of the United States Code, see section 523 of such title 11.

(3)For recognition of tax liens in cases under title 11 of the United States Code, see section 545 and 724 of such title 11.

(4)For collection of taxes in connection with plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11.

(5)For provisions permitting the United States to be made party defendant in a proceeding in a State court for the foreclosure of a lien upon real estate where the United States may have a claim upon the premises involved, see section 2410 of Title 28 of the United States Code.

(6)For priority of lien of the United States in case of insolvency, see section 3713(a) of title 31, United States Code.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1982—Par. (6). Pub. L. 97–258 substituted “section 3713(a) of title 31, United States Code” for “R.S. 3466 (31 U.S.C. 191)”. 1980—Par. (2). Pub. L. 96–589, § 6(i)(10)(A), substituted “cases under title 11 of the United States Code, see section 523 of such title 11” for “bankruptcy, see section 17 of the Bankruptcy Act, as amended (11 U.S.C. 35)”. Par. (3). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (4) as (3) and substituted “cases under title 11 of the United States Code, see section 545 and 724 of such title 11” for “proceedings under the Bankruptcy Act, see section 67(b) and (c) of that act, as amended (11 U.S.C. 107)”. Former par. (3), which provided cross reference to section 93 of title 11 for limit on amount allowed in bankruptcy proceedings on debts owing to the United States, was struck out. Par. (4). Pub. L. 96–589, § 6(i)(10)(A), redesignated par. (5) as (4) and substituted “plans for individuals with regular income in cases under title 11 of the United States Code, see section 1328 of such title 11” for “wage earners’ plans in bankruptcy courts, see section 680 of the Bankruptcy Act, as added by the act of June 22, 1938 (11 U.S.C. 1080)”. Former par. (4) redesignated (3). Pars. (5) to (7). Pub. L. 96–589, § 6(i)(10)(A), (B), redesignated pars. (6) and (7) as (5) and (6), respectively. Former par. (5) redesignated (4). 1976—Pars. (2) to (5). Pub. L. 94–455 struck out parenthetical references to “52 Stat. 851;”, “52 Stat. 867;”, “52 Stat. 867–877;” and “52 Stat. 938;” preceding parenthetical references to sections of title 11.

Statutory Notes and Related Subsidiaries

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

§6327 Cross references