§ 6851. Termination assessments of income tax
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(a)Authority for making
(1)In general If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act (including in the case of a corporation distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the preceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of the tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current taxable year or such preceding taxable year, or both, as the case may be, and shall cause notice of such determination and assessment to be given the taxpayer, together with a demand for immediate payment of such tax.
(2)Computation of tax In the case of a current taxable year, the Secretary shall determine the tax for the period beginning on the first day of such current taxable year and ending on the date of the determination under paragraph
(1)as though such period were a taxable year of the taxpayer, and shall take into account any prior determination made under this subsection with respect to such current taxable year.
(3)Treatment of amounts collected Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated as a payment of tax for such taxable year.
(4)This section inapplicable where section 6861 applies This section shall not authorize any assessment of tax for the preceding taxable year which is made after the due date of the taxpayer’s return for such taxable year (determined with regard to any extensions).
(b)Notice of deficiency If an assessment of tax is made under the authority of subsection (a), the Secretary shall mail a notice under section 6212(a) for the taxpayer’s full taxable year (determined without regard to any action taken under subsection (a)) with respect to which such assessment was made within 60 days after the later of
(i)the due date of the taxpayer’s return for such taxable year (determined with regard to any extensions), or
(ii)the date such taxpayer files such return. Such deficiency may be in an amount greater or less than the amount assessed under subsection (a).
(c)Citizens In the case of a citizen of the United States or of a possession of the United States about to depart from the United States, the Secretary may, at his discretion, waive any or all of the requirements placed on the taxpayer by this section.
(d)Departure of alien Subject to such exceptions as may, by regulations, be prescribed by the Secretary—
(1)No alien shall depart from the United States unless he first procures from the Secretary a certificate that he has complied with all the obligations imposed upon him by the income tax laws.
(2)Payment of taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes if, in the case of an alien about to depart from the United States, the Secretary determines that the collection of the tax will not be jeopardized by the departure of the alien.
(e)Sections 6861(f) and
(g)to apply The provisions of section 6861(f) (relating to collection of unpaid amounts) and 6861(g) (relating to abatement if jeopardy does not exist) shall apply with respect to any assessment made under subsection (a).
(f)Cross references
(1)For provisions permitting immediate levy in case of jeopardy, see section 6331(a).
(2)For provisions relating to the review of jeopardy, see section 7429.
(Aug. 16, 1954, ch. 736, 68A Stat. 833; Pub. L. 85–866, title I, § 87, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94–455, title XII, § 1204(b), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1696, 1834.)
Connections19 cite this · traces to 2
Cited by 19 sections · top 17
U.S. Code
- § 1001Congressional findings and declaration of policy
- § 6213Restrictions applicable to deficiencies; petition to Tax Court
- § 6091Place for filing returns or other documents
- § 6211Definition of a deficiency
- § 6212Notice of deficiency
- § 443Returns for a period of less than 12 months
- § 7429Review of jeopardy levy or assessment procedures
- § 6863Stay of collection of jeopardy assessments
- § 7103Cross references—Other provisions for bonds
- § 7421Prohibition of suits to restrain assessment or collection
- § 6658Coordination with title 11
Traces to 2 documents
17 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 833
- Pub. L. 85–866, title I, § 87
- 72 Stat. 1665
- Pub. L. 94–455, title XII, § 1204(b)
- 90 Stat. 1696
- Pub. L. 94–455, § 1204(b)(1)
- Pub. L. 94–455, § 1906(b)(13)(A)
- Pub. L. 94–455, § 1204(b)(2)
- Pub. L. 85–866
- Pub. L. 94–455, title XII, § 1204(d)
- 90 Stat. 1699
- Pub. L. 94–528, § 2(a)
- 90 Stat. 2483
- Pub. L. 99–514, § 2
- 100 Stat. 2095
- section 1(c)(2) of Pub. L. 85–866
Citation graph
cites case law
§ 6851
Termination assessments of income tax
U.S.C.×11
Stat.×6
IRM×2
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 833
Pub. L.Pub. L. 85–866, title I, § 87
Stat.72 Stat. 1665
Pub. L.Pub. L. 94–455, title XII, § 1204(b)
Cites 19 · showing 7Cited by 19 across 3 sources