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. See 31 U.S.C § 3713. When a party claims that they are not subject to the provisions of § 3713, they have “the burden ... to show that they are not within the provisions of section 3713.” United States v. MacIntyre, 2012 U.S. Dist. LEXIS 87587, *8 (S.D. Tex. 2012) (<HOLDING>) (quoting United States v. Cole, 733 F.2d 651,
holding officer personally liable because he agreed to personally guarantee payment on an account holding that defendants met the test for individual liability under  3713 and were personally liable for distributions made from decedents estate and trust holding that under california law partners are personally liable for the debts and liabilities of the partnership including its tax liability holding that distributions from an inter vivos trust do not qualify as bequests and  541a5a does not operate to bring such distributions into the bankruptcy estate holding that individual defendants with supervisory control over plaintiff cannot be held personally liable under title vii