§ 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.