28 U.S.C. § 3003

(a) Terms .— For purposes of this chapter— (1) the terms “includes” and “including” are not limiting; (2) the term “or” is not exclusive; and (3) the singular includes the plural. (b) Effect on Rights of the United States .— This chapter shall not be construed to curtail or limit the right of the United States under any other Federal law or any State law— (1) to collect taxes or to collect any other amount collectible in the same manner as a tax; (2) to collect any fine, penalty, assessment, restitution, or forfeiture arising in a criminal case; (3) to appoint or seek the appointment of a receiver; or (4) to enforce a security agreement. (c) Effect on Other Laws .— This chapter shall not be construed to supersede or modify the operation of— (1) title 11; (2) admiralty law; (3) section 3713 of title 31 ; (4) section 303 of the Consumer Credit Protection Act ( 15 U.S.C. 1673 ); (5) a statute of limitation applicable to a criminal proceeding; (6) the common law or statutory rights to set-off or recoupment; (7) any Federal law authorizing, or any inherent authority of a court to provide, injunctive relief; (8) the authority of a court— (A) to impose a sanction under the Federal Rules of Civil Procedure; (B) to appoint a receiver to effectuate its order; or (C) to exercise the power of contempt under any Federal law; (9) any law authorizing the United States to obtain partition, or to recover possession, of property in which the United States holds title; or (10) any provision of any other chapter of this title, except to the extent such provision is inconsistent with this chapter. (d) Preemption .— This chapter shall preempt State law to the extent such law is inconsistent with a provision of this chapter. (e) Effect on Rights of the United States Under Foreign and International Law .— This chapter shall not be construed to curtail or limit the rights of the United States under foreign law, under a treaty or an international agreement, or otherwise under international law. (f) Applicability of Federal Rules of Civil Procedure .— Except as provided otherwise in this chapter, the Federal Rules of Civil Procedure shall apply with respect to actions and proceedings under this chapter.