31 U.S. Code § 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.

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