(a) Terms. -

For purposes of this chapter -

(1)

the terms ''includes'' and ''including'' are not limiting;

(2)

the term ''or'' is not exclusive; and

(3)

the singular includes the plural.

(b) Effect on Rights of the United States. -

This chapter shall not be construed to curtail or limit the right of the United States under any other Federal law or any State law -

(1)

to collect taxes or to collect any other amount collectible in the same manner as a tax;

(2)

to collect any fine, penalty, assessment, restitution, or forfeiture arising in a criminal case;

(3)

to appoint or seek the appointment of a receiver; or

(4)

to enforce a security agreement.

(c) Effect on Other Laws. -

This chapter shall not be construed to supersede or modify the operation of -

(1)

title 11;

(2)

admiralty law;

(3)

section 3713 of title 31;

(4)

section 303 of the Consumer Credit Protection Act (15 U.S.C. 1673);

(5)

a statute of limitation applicable to a criminal proceeding;

(6)

the common law or statutory rights to set-off or recoupment;

(7)

any Federal law authorizing, or any inherent authority of a court to provide, injunctive relief;

(8)

the authority of a court -

(A)

to impose a sanction under the Federal Rules of Civil Procedure;

(B)

to appoint a receiver to effectuate its order; or

(C)

to exercise the power of contempt under any Federal law;

(9)

any law authorizing the United States to obtain partition, or to recover possession, of property in which the United States holds title; or

(10)

any provision of any other chapter of this title, except to the extent such provision is inconsistent with this chapter.

(d) Preemption. -

This chapter shall preempt State law to the extent such law is inconsistent with a provision of this chapter.

(e) Effect on Rights of the United States Under Foreign and International Law. -

This chapter shall not be construed to curtail or limit the rights of the United States under foreign law, under a treaty or an international agreement, or otherwise under international law.

(f) Applicability of Federal Rules of Civil Procedure. -

Except as provided otherwise in this chapter, the Federal Rules of Civil Procedure shall apply with respect to actions and proceedings under this chapter.