Editorial Notes
References in Text
Section 6323(f) of the Internal Revenue Code of 1986, referred to in subsec. (a), is classified to section 6323(f) of Title 26, Internal Revenue Code.
Statutory Notes and Related Subsidiaries
Effective Date
Section effective 180 days after Nov. 29, 1990, and applicable with respect to certain actions for debts owed the United States pending in court on that effective date, see section 3631 of Puspan. L. 101–647, set out as a note under section 3001 of this title.