---
kind: "section"
citation: "31 U.S.C. § 3544"
title: "31"
title_heading: "Money and Finance"
number: "3544"
heading: "Rights and remedies of the United States Government reserved"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/31/3544"
units:
  - "Subtitle III — Financial Management"
  - "Chapter 35 — Accounting and Collection"
  - "Subchapter IV — Collection"
---

# §3544. Rights and remedies of the United States Government reserved


This subchapter does not affect a right or remedy the United States Government has by law to recover a tax, [debt](/usc/31/3701.md?p=b-1), or demand.


## Source credit

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 969.)

## Notes

| Historical and Revision Notes |  |  |
| --- | --- | --- |
| Revised Section | Source (U.S. Code) | Source (Statutes at Large) |
| 3544 | 31:520. | R.S. § 3638. |

The words “relating to distress warrants” and “take away or” are omitted as surplus.