whose residence is outside the United States shall be deemed to be in the District of Columbia. (D) Effect of filing notice of lien (i) In general Upon filing of a notice of lien in the manner described in this paragraph, the lien shall be valid against any purchaser, holder of a security interest, mechanic’s lien, or judgment lien creditor, except with respect to properties or transactions specified in subsection (b), (c), or (d) of section 6323 of the Internal Revenue Code of 1986 for which a notice of tax lien properly filed on the same date would not be valid. (ii) Notice of lien The notice of lien shall be considered a notice of lien for taxes payable to the United States for the purpose of any State or local law providing for the filing of a notice of a tax lien. A notice of lien that is registered, recorded, docketed, or indexed in accordance with the rules and requirements relating to judgments of the courts of the State where the notice of lien is registered, recorded, docketed, or indexed shall be considered for all purposes as the filing prescribed by this section. (iii) Other provisions Section 3201(e) of title 28, United States Code, shall apply to liens filed pursuant to this paragraph. (E) Enforcement of a lien A lien obtained through this paragraph shall be considered a debt as defined by section 3002 of title 28, United States Code, and enforceable pursuant to chapter 176 of such title. (9) Attorney general adjudication The Attorney General shall have jurisdiction to adjudicate administrative proceedings under this subsection. Such proceedings shall be conducted in accordance with section 554 of title 5, United States Code. (f) Criminal and civil penalties and injunctions (1) Prohibition of indemnity bonds It is unlawful for an employer, in the hiring of any individual, to require the individual to post a bond or security, to pay or agree to pay an amount, or otherwise to provide a financial guarantee or indemnity, against any potential liability arising under this section relating to such