§ 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
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/usc/title-26/section-6862A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Immediate assessment If the Secretary believes that the collection of any tax (other than income tax, estate tax, gift tax, and the excise taxes imposed by chapters 41, 42, 43, and 44) under any provision of the internal revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax (together with all interest, additional amounts, and additions to the tax provided for by law). Such tax, additions to the tax, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Secretary for the payment thereof.
(b)Immediate levy For provision permitting immediate levy in case of jeopardy, see section 6331(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 93–406, title II, § 1016(a)(25), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–222, title I, § 108(b)(1)(C), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96–223, title I, § 101(f)(9), Apr. 2, 1980, 94 Stat. 253; Pub. L. 100–418, title I, § 1941(b)(2)(N), Aug. 23, 1988, 102 Stat. 1324.)
Connections16 cite this · traces to 4
Cited by 16 sections · top 13
statutes-at-large
CFR
- § 70.75Jeopardy assessment of alcohol, tobacco, and firearms taxes.
- § 70.76Stay of collection of jeopardy assessment; bond to stay collection.
- § 70.208Review of jeopardy assessment or jeopardy levy procedures; information to taxpayer.
- § 70.98Penalty for underpayment of deposits.
- § 24.62Notice.
- § 70.77Collection of jeopardy assessment; stay of sale of seized property pending court decision.
22 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 836
- Pub. L. 93–406, title II, § 1016(a)(25)
- 88 Stat. 931
- Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
- 90 Stat. 1834
- Pub. L. 96–222, title I, § 108(b)(1)(C)
- 94 Stat. 226
- Pub. L. 96–223, title I, § 101(f)(9)
- 94 Stat. 253
- Pub. L. 100–418, title I, § 1941(b)(2)(N)
- 102 Stat. 1324
- Pub. L. 100–418
- Pub. L. 96–223
- Pub. L. 96–222
- Pub. L. 94–455
- Pub. L. 93–406
- section 1941(c) of Pub. L. 100–418
- section 101(i) of Pub. L. 96–223
- Pub. L. 95–227
- section 108(b)(4) of Pub. L. 96–222
- section 1017 of Pub. L. 93–406
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§ 6862
Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
C.F.R.×6
IRM×5
Stat.×4
Fed. Reg.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 836
Pub. L.Pub. L. 93–406, title II, § 1016(a)(25)
Stat.88 Stat. 931
Pub. L.Pub. L. 94–455, title XIX, § 1906(b)(13)(A)
Cites 26 · showing 9Cited by 16 across 4 sources