98 STAT. 3134
PUBLIC LAW 98-596—OCT. 30, 1984 Public Law 98-596 98th Congress An Act
Oct. 30, 1984 [H.R. 5846] Criminal Fine Enforcement Act of 1984. 18 USC 3611 note.
Taxes. 26 USC 6323.
26 USC 6334.
To amend title 18, United States Code, to improve collection and administration of criminal fines, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That this Act may be cited as the "Criminal Fine Enforcement Act of 1984". SEC. 2. Section 3565 of title 18, United States Code, is amended— (1) in the sentence beginning "In all criminal", by striking out "In" and inserting in lieu thereof "(a)(1) Except as provided in paragraph (2) of this subsection, in"; (2) in the sentence beginning "Where the judgment", by striking out "Where the" and all that follows through "is paid," and inserting in lieu thereof: "If the court finds by a preponderance of the information relied upon in imposing sentence that the defendant has the present ability to pay a fine or penalty, the judgment may direct imprisonment until the fine or penalty is paid, and"; and (3) by adding at the end the following new matter: "(2) A judgment imposing the payment of a fine or penalty shall, upon the filing of notice of lien in the manner in which a notice of tax lien would be filed under section 6323(f) of the Internal Revenue Code of 1954, be a lien in favor of the United States upon all property and rights of property belonging to the defendant, except with respect to properties or transactions specified in subsections (b), (c) or (d) of section 6323 of the Internal Revenue Code of 1954 for which a notice of tax lien properly filed on the same date would not be valid and except with respect to property that would be exempt from levy for taxes under section 6334(a) of the Code. Such lien shall be valid against any subsequent purchaser, holder of a security interest, mechanic's lienor or judgment creditor. A writ of execution may be issued with respect to any property or rights to property subject to such lien. "(3) Such lien is valid against property referred to in paragraph (2) of this subsection if, but for such paragraph, applicable law would permit enforcement of the lien. "(4) The effect of any execution, whether by attachment, garnishment, levy or other means, on salary, wages or other income payable to or receivable by a defendant shall be continuous from the date such execution is first made until the liability for the fine or penalty to which the execution relates is satisfied, the liability ceases to exist or becomes unenforceable, or the execution is released. Salaries, wages and other income shall be exempt from execution only to the extent of the exemptions from levy for taxes provided in section 6334(d) of the Internal Revenue Code of 1954. "(5) For the purposes of any State or local law providing for the filing of a notice of a tax lien, a notice of lien for a judgment imposing the payment of a fine or penalty shall be considered a notice of lien for taxes payable to the United States. If such notice is