PUBLIC LAW 104-132—APR. 24, 1996
110 STAT. 1239
"(c) LIEN.— ^A fine imposed pursuant to the provisions of subchapter C of chapter 227 of this title, or an order of restitution
made pursuant to sections 2248, 2259, 2264, 2327, 3663, 3663A,
or 3664 of this title, is a lien in favor of the United States on
all property and rights to property of the person fined as if the
liability of the person fined were a liability for a tax assessed
under the Internal Revenue Code of 1986. The lien arises on the
entry of judgment and continues for 20 years or until the liability
is satisfied, remitted, set aside, or is terminated under subsection
(b).
"(d) EFFECT OF FILING NOTICE OF LIEN. — Upon filing of a notice
of lien in the manner in which a notice of tax lien would be
filed under section 6323(f)(1) and (2) of the Internal Revenue
Code of 1986, the lien shall be valid against any purchaser, holder
of a security interest, mechanic's lienor or judgment lien creditor,
except with respect to properties or transactions specified in subsection (b), (c), or (d) of section 6323 of the Internal Revenue
Code of 1986 for which a notice of tax lien properly filed on the
same date would not be valid. The notice of lien shall be considered
a notice of lien for taxes payable to the United States for the
purpose of any State or local law providing for the filing of a
notice of a tax lien. A notice of lien that is registered, recorded,
docketed, or indexed in accordance with the rules and requirements
relating to judgments of the courts of the State where the notice
of lien is registered, recorded, docketed, or indexed shall be considered for all purposes as the filing prescribed by this section. The
provisions of section 3201(e) of chapter 176 of title 28 shall apply
to liens filed as prescribed by this section.
"(e) DISCHARGE OF DEBT INAPPLICABLE.— No discharge of debts
in a proceeding pursuant to any chapter of title 11, United States
Code, shall discharge liability to pay a fine pursuant to this section,
and a lien filed as prescribed by this section shall not be voided
in a bankruptcy proceeding.
"(f) APPLICABILITY TO ORDER OF RESTITUTION. —In accordance
with section 3664(m)(l)(A) of this title, all provisions of this section
are available to the United States for the enforcement of an order
of restitution.".
(4) DEFAULT. —Chapter 229 of title 18, United States Code,
is amended by inserting after section 3613 the following new
section:
" § 3613A. Effect of default
"(a)(1) Upon a finding that the defendant is in default on
a payment of a fine or restitution, the court may, pursuant to
section 3565, revoke probation or a term of supervised release,
modify the terms or conditions of probation or a term of supervised
release, resentence a defendant pursuant to section 3614, hold
the defendant in contempt of court, enter a restraining order or
injunction, order the sale of property of the defendant, accept a
performance bond, enter or adjust a payment schedule, or take
any other action necessary to obtain compliance with the order
of a fine or restitution.
"(2) In determining what action to take, the court shall consider
the defendant's employment status, earning ability, financial
resources, the willfulness in failing to comply with the fine or
restitution order, and any other circumstances that may have a
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