Fraudulent transfers of property to defeat tax liabilities are void against government claims, subject to bona fide exceptions.

A transfer or charge created by a person who owes an amount with the intention of defrauding Government revenue is void against any claim for tax or other sums payable; however, transfers for adequate consideration, made in good faith without notice of pending proceedings or of the tax liability, or made with prior permission of the proper officer are not void.

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