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26 U.S.C. § 6327 — Cross references

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6327 — Cross references

(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 sections 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section2410&num=0&edition=prelim) 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](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title31-section3713/a&num=0&edition=prelim), United States Code.

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Source location: Title 26, Chapter 64, § 6327; chapter-064-collection.md

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Federal law — U.S. Code and appendices · legal_authorities

28 U.S.C. § 2410 — Actions affecting property on which United States has lien

**(a)** Under the conditions prescribed in this section and [section 1444 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1444&num=0&edition=prelim) for the protection of the United States, the United States may be named a party in any civil action or suit in any district court, or in any State court having jurisdiction of the subject matter— (1) to quiet title to, (2) to foreclose a mortgage or other lien upon, (3) to partition, (4) to condemn, or (5) of interpleader or in the nature of interpleader with respect to, real or personal property on which the United States has or claims a mortgage or other lien. **(b)** The complaint or pleading shall set forth with particularity the nature of the interest or lien of the United States. In actions or suits involving liens arising under the internal revenue laws, the complaint or pleading shall include the name and address of the taxpayer whose liability created the lien and, if a notice of the tax lien was filed, the identity of the internal revenue office which filed the notice, and the date and place such notice of lien was filed. In actions in the State courts service upon the United States shall be made by serving the process of the court with a copy of the complaint upon the United States attorney for the district in which the action is brought or upon an assistant United States attorney or clerical employee designated by the United States attorney in writing filed with the clerk of the court in which the action is brought and by sending copies of the process and complaint, by registered mail, or by certified mail, to the Attorney General of the United States at Washington, District of Columbia. In such actions the United States may appear and answer, plead or demur withi

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Federal law — U.S. Code and appendices · legal_authorities

11 U.S.C. § 107 — Public access to papers

**(a)** Except as provided in subsections (b) and (c) and subject to section 112, a paper filed in a case under this title and the dockets of a bankruptcy court are public records and open to examination by an entity at reasonable times without charge. **(b)** On request of a party in interest, the bankruptcy court shall, and on the bankruptcy court’s own motion, the bankruptcy court may— (1) protect an entity with respect to a trade secret or confidential research, development, or commercial information; or (2) protect a person with respect to scandalous or defamatory matter contained in a paper filed in a case under this title. **(c)** (1) The bankruptcy court, for cause, may protect an individual, with respect to the following types of information to the extent the court finds that disclosure of such information would create undue risk of identity theft or other unlawful injury to the individual or the individual’s property: (A) Any means of identification (as defined in [section 1028(d) of title 18](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title18-section1028/d&num=0&edition=prelim)) contained in a paper filed, or to be filed, in a case under this title. (B) Other information contained in a paper described in subparagraph (A). (2) Upon ex parte application demonstrating cause, the court shall provide access to information protected pursuant to paragraph (1) to an entity acting pursuant to the police or regulatory power of a domestic governmental unit. (3) The United States trustee, bankruptcy administrator, trustee, and any auditor serving under [section 586(f) of title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section586/f&num=0&edition=prelim)— (A) shall have full access to all information containe

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 108 — Income from discharge of indebtedness

**(a) Exclusion from gross income** (1) **In general** — Gross income does not include any amount which (but for this subsection) would be includible in gross income by reason of the discharge (in whole or in part) of indebtedness of the taxpayer if— (A) the discharge occurs in a title 11 case, (B) the discharge occurs when the taxpayer is insolvent, (C) the indebtedness discharged is qualified farm indebtedness, (D) in the case of a taxpayer other than a C corporation, the indebtedness discharged is qualified real property business indebtedness, or (E) the indebtedness discharged is qualified principal residence indebtedness which is discharged— (i) before January 1, 2026, or (ii) subject to an arrangement that is entered into and evidenced in writing before January 1, 2026. (2) **Coordination of exclusions** (A) *Title 11 exclusion takes precedence* — Subparagraphs (B), (C), (D), and (E) of paragraph (1) shall not apply to a discharge which occurs in a title 11 case. (B) *Insolvency exclusion takes precedence over qualified farm exclusion and qualified real property business exclusion* — Subparagraphs (C) and (D) of paragraph (1) shall not apply to a discharge to the extent the taxpayer is insolvent. (C) *Principal residence exclusion takes precedence over insolvency exclusion unless elected otherwise* — Paragraph (1)(B) shall not apply to a discharge to which paragraph (1)(E) applies unless the taxpayer elects to apply paragraph (1)(B) in lieu of paragraph (1)(E). (3) **Insolvency exclusion limited to amount of insolvency** — In the case of a discharge to which paragraph (1)(B) applies, the amount excluded under paragraph (1)(B) shall not exceed the amount by which the taxpayer is insolvent. **(b) Reduction of tax attributes** (

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 6327 — Cross references

Page 3575 TITLE 26—INTERNAL REVENUE CODE § 6330 shall be allowed to appeal to the Secretary after the filing of a notice of a lien under this sub- chapter on the property or the rights to prop- erty of such person for a release of such lien al- leging an error in the filing of the notice of such lien. (b) Certificate of release If the Secretary determines that the filing of the notice of any lien was erroneous, the Sec- retary shall expeditiously (and, to the extent practicable, within 14 days after such deter- mination) issue a certificate of release of such lien and shall include in such certificate a state- ment that such filing was erroneous. (Added Pub. L. 100–647, title VI, § 6238(a), Nov. 10, 1988, 102 Stat. 3743.) Editorial Notes PRIOR PROVISIONS A prior section 6326 was renumbered 6327 of this title. Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 100–647, title VI, § 6238(d), Nov. 10, 1988, 102 Stat. 3743, provided that: ‘‘The amendments made by this section [enacting this section] shall take effect on the date which is 60 days after the date regulations are issued under subsection (b) [set out below].’’ REGULATIONS Pub. L. 100–647, title VI, § 6238(b), Nov. 10, 1988, 102 Stat. 3743, required Secretary of the Treasury or Sec- retary’s delegate to prescribe regulations necessary to implement administrative appeal provided for in amendment made by subsection (a) [enacting this sec- tion] within 180 days after Nov. 10, 1988. § 6327. Cross references (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

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