AVOIDANCE OF STATUTORY TAX LIENS PROHIBITED.

SEC. 711. AVOIDANCE OF STATUTORY TAX LIENS PROHIBITED. Section 545(2) of title 11, United States Code, is amended by inserting before the semicolon at the end the following: “, except in any case in which a purchaser is a purchaser described in section 6323 of the Internal Revenue Code of 1986, or in any other similar provision of State or local law”.