Upon the filing of such bill the district court shall proceed to adjudicate the matters Involved therein in the same manner as in the case of bills filed under subsection (a) of this section. For the purpose of such adjudication. the assessment of the tax. or other claim of the United States. in respect of which the lien of the United States arises shall be conclusively presumed to be valid. and all costs of such proceeding shall be borne by the person filing the bill. This subsection shall not apply in any case In which the lien of the United States is senior to all other liens and encumbrances involved In the proceeding. " (c) As used in this section. the term property means property and rights to property whether real or personal. " (d) This section shall not apply to any lien of the United States upon any vessel or vehicle If a violation of the customs. prohibition. narcotic drug. or immigration laws is involved. nor to any maritime or preferred vessel mortgage lien." SEC. 2. Subsection (c) of section 3186 of the Revised Statutes. as amended. is amended by striking out the period at the end of paragraph (3) and inserting a semicolon in lieu thereof. and by adding the following new paragraph: " (4) May issue a certificate of release of the lien if the Commissioner of Internal Revenue determines that such lien is of no value." SEC. 3. If any person has a lien upon any property which has been duly filed of record in the jurisdiction In which the property is located. and a junior lien (other than a lien arising out of a neglect or failure to pay any tax) in favor of the United States attaches to such property. such person may make a written request to the officer of the United States charged with the adilnistration of the laws in respect of which the lien of the United States arises. to have the same extinguished.
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immigration