applicable Federal tax liability means liability for Federal taxes, including penalties and interest, owed for any year for which the statutory period for assessment of any deficiency for such taxes has not expired. (2) Except as otherwise specifically provided in this section, the definitions used in the Immigration and Nationality Act ( 8 U.S.C. 1101 et seq.) (excluding the definitions applicable exclusively to title III of such Act) shall apply in the administration of this section.