(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