Collapse to view only § 6851. Termination assessments of income tax
- § 6851. Termination assessments of income tax
- § 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
§ 6851. Termination assessments of income tax
(a) Authority for making
(1) In general
(2) Computation of tax
(3) Treatment of amounts collected
(4) This section inapplicable where section 6861 applies
(b) Notice of deficiency
(c) Citizens
(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
(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.)
§ 6852. Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
(a) Authority to make
(1) In general
If the Secretary finds that—
(A) a section 501(c)(3) organization has made political expenditures, and
(B) such expenditures constitute a flagrant violation of the prohibition against making political expenditures,
the Secretary shall immediately make a determination of any income tax payable by such organization for the current or immediately preceding taxable year, or both, and shall immediately make a determination of any tax payable under section 4955 by such organization or any manager thereof with respect to political expenditures during the current or preceding taxable year, or both. Notwithstanding any other provision of law, any such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current year or the preceding taxable year, or both, and shall cause notice of such determination and assessment to be given to the organization or any manager thereof, as the case may be, together with a demand for immediate payment of such tax.
(2) Computation of tax
(3) Treatment of amounts collected
(4) Section inapplicable to assessments after due date
(b) Definitions and special rules
(1) Definitions
(2) Certain rules made applicable
(Added Pub. L. 100–203, title X, § 10713(b)(1), Dec. 22, 1987, 101 Stat. 1330–469.)