(a) If an amount is paid out of the fund to an individual entitled
to benefits under this part or part 727 of this subchapter (see
Sec. 725.4(d)) on behalf of an operator or other employer which is or
was required to pay or secure the payment of all or a portion of such
amount (see Sec. 725.522), the operator or other employer shall be
liable to the United States for repayment to the fund of the amount of
benefits properly attributable to such operator or other employer.
(b) If an operator or other employer liable to the fund refuses to
pay, after demand, the amount of such liability, there shall be a lien
in favor of the United States upon all property and rights to property,
whether real or personal, belonging to such operator or other employer.
The lien arises on the date on which such liability is finally
determined, and continues until it is satisfied or becomes
unenforceable by reason of lapse of time.
(c)(1) Except as otherwise provided under this section, the
priority of the lien shall be determined in the same manner as under
section 6323 of the Internal Revenue Code (26 U.S.C.).
(2) In the case of a bankruptcy or insolvency proceeding, the lien
imposed under this section shall be treated in the same manner as a
lien for taxes due and owing to the United States for purposes of the
Bankruptcy Act or section 3466 of the Revised Statutes (31 U.S.C. 191).
(3) For purposes of applying section 6323(a) of the Internal
Revenue Code (26 U.S.C.) to determine the priority between the lien
imposed under this section and the Federal tax lien, each lien shall be
treated as a judgment lien arising as of the time notice of such lien
is filed.
(4) For purposes of the section, notice of the lien imposed
hereunder shall be filed in the same manner as under section 6323(f)
(disregarding paragraph (4) thereof) and (g) of the Internal Revenue
Code (26 U.S.C.).
(5) In any case where there has been a refusal or neglect to pay
the liability imposed under this section, the Secretary of Labor may
bring a civil action in a district court of the United States to
enforce the lien of the United States under this section with respect
to such liability or to subject any property, of whatever nature, of
the operator, or in which it has any right, title, or interest, to the
payment of such liability.
(6) The liability imposed by this paragraph may be collected at a
proceeding in court if the proceeding is commenced within 6 years after
the date upon which the liability was finally determined, or prior to
the expiration of any period for collection agreed upon in writing by
the operator and the United States before the expiration of such 6-year
period. This period of limitation shall be suspended for any period
during which the assets of the operator are in the custody or control
of any court of the United States, or of any State, or the District of
Columbia, and for 6 months thereafter, and for any period during which
the operator is outside the United States if such period of absence is
for a continuous period of at least 6 months.
