((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.