§3701

§ 3701(a)(8) (providing that a nontax debt is any debt or claim other than a debt or claim pursuant to the Internal Revenue Code). Title 31 U.S.C. § 3716 grants executive agencies the authority to collect outstanding debts through administrative offsets and provides the notice and other requirements that must be followed prior to collection. See also 31 U.S.C. § 3701(d)(1) (providing that 31 U.S.C. § 3716 does not apply to a claim or debt pursuant to the Internal Revenue Code).

3701(b)(1), and includes an estate’s Federal tax liability, Bank of West v. Commissioner, 93 T.C. 462, 467 (1989); see also United States v. Moore, 423 U.S. 77, 84-85 (1975) (holding that phrases used in the FPS should be liberally interpreted). An executor is personally liable for the unpaid claims of the United States to the extent the execu

3701, Alimony, ifthe court makes an order ofalimony, it must set forth the reasons for the award ofalimony. Id. sec. 2Although Federal law governs the taxation ofproperty interests, the property interests ofdivorcing parties are determined by State law. Hoover v. Commissioner, 102 F.3d 842, 844-845 (6th Cir. 1996), af__g T.C. Memo. 1995- 183;