§ 1368.
(a)
Creation of lien
If any person liable to the corporation under section 1362, 1363, or 1364 of this title neglects or refuses to pay, after demand, the amount of such liability (including interest), there shall be a lien in favor of the corporation in the amount of such liability (including interest) upon all property and rights to property, whether real or personal, belonging to such person, except that such lien may not be in an amount in excess of 30 percent of the collective net worth of all persons described in section 1362(a) of this title
1
So in original. Probably should be followed by a period.
(d)
Civil action; limitation period
(1)
In any case where there has been a refusal or neglect to pay the liability imposed under section 1362, 1363, or 1364 of this title, the corporation may bring civil action in a district court of the United States to enforce the lien of the corporation under this section with respect to such liability or to subject any property, of whatever nature, of the liable person, or in which he has any right, title, or interest to the payment of such liability.
(2)
The liability imposed by section 1362, 1363, or 1364 of this title may be collected by a proceeding in court if the proceeding is commenced within 6 years after the date upon which the plan was terminated or prior to the expiration of any period for collection agreed upon in writing by the corporation and the liable person before the expiration of such 6-year period. The period of limitations provided under this paragraph shall be suspended for the period the assets of the liable person are in the control or custody of any court of the United States, or of any State, or of the District of Columbia, and for 6 months thereafter, and for any period during which the liable person is outside the United States if such period of absence is for a continuous period of at least 6 months.
(e)
Release or subordination
If the corporation determines that release of the lien or subordination of the lien to any other creditor of the liable person would not adversely affect the collection of the liability imposed under section 1362, 1363, or 1364 of this title, or that the amount realizable by the corporation from the property to which the lien attaches will ultimately be increased by such release or subordination, and that the ultimate collection of the liability will be facilitated by such release or subordination, the corporation may issue a certificate of release or subordination of the lien with respect to such property, or any part thereof.
([Pub. L. 93–406, title IV, § 4068], Sept. 2, 1974, [88 Stat. 1032]; [Pub. L. 95–598, title III, § 321(c)], Nov. 6, 1978, [92 Stat. 2678]; [Pub. L. 99–272, title XI, § 11016(a)(6)(B)], (c)(14), Apr. 7, 1986, [100 Stat. 271], 275; [Pub. L. 100–203, title IX, § 9312(b)(2)(B)(i)], (C)(ii), Dec. 22, 1987, [101 Stat. 1330–361], 1330–362; [Pub. L. 101–239, title VII], §§ 7881(f)(3)(B), (10)(C), (12), 7891(a)(1), 7894(g)(4)(A), Dec. 19, 1989, [103 Stat. 2440], 2441, 2445, 2451.)