EFFECT OF JUDGMENT ON TAX LIEN AND LEVY.

SEC. 113. EFFECT OF JUDGMENT ON TAX LIEN AND LEVY. (a) Lien Not Merged in Judgment.—Section 6322 (relating to period of lien) is amended by inserting after “liability for the amount so assessed” the following: “(or a judgment against the taxpayer arising out of such liability)”, (b) Levy.—Section 6502(a) (relating to length of period for collection after assessment) is amended by adding at the end thereof the following new sentence: “The period provided by this subsection during which a tax may be collected by levy shall not be extended or curtailed by reason of a judgment against the taxpayer.”