26 USC 6863 - Stay of collection of jeopardy assessments

Editorial Notes

Amendments

2018—Subsec. (a). Puspan. L. 115–141 substituted “6852,” for “6852,,”.

1989—Subsec. (span)(3)(A)(iii). Puspan. L. 101–239 made technical correction to Puspan. L. 100–203, § 10713(span)(2)(E)(iii), see 1987 Amendment note below.

1988—Subsec. (span)(3)(C). Puspan. L. 100–647 added subpar. (C).

1987—Subsec. (a). Puspan. L. 100–203, § 10713(span)(2)(E)(i), substituted “6851, 6852,” for “6851”.

Subsec. (span)(3)(A). Puspan. L. 100–203, § 10713(span)(2)(E)(ii), substituted “6851, 6852, or 6861” for “6851 or 6861”.

Subsec. (span)(3)(A)(iii). Puspan. L. 100–203, § 10713(span)(2)(E)(iii), as amended by Puspan. L. 101–239, substituted “6851(a), 6852(a), nor 6861(a)” for “6851(a) nor 6861(a)”.

1976—Subsec. (a). Puspan. L. 94–455, §§ 1204(c)(7), 1906(span)(13)(A), inserted reference to section 6851, substituted “an assessment” for “a jeopardy assessment”, struck out “or his delegate” after “Secretary”, and substituted “such assessment” for “the jeopardy assessment”.

Subsec. (span)(3)(A). Puspan. L. 94–455, § 1204(c)(8), substituted “an assessment has been made under section 6851 or 6861,” for “a jeopardy assessment has been made under section 6861” in provisions preceding cl. (i), added cl. (i), redesignated former cl. (i) as (ii) and substituted “before the issuance of the notice of deficiency described in section 6851(span) or 6861(span), and the expiration of the period” for “if section 6861(span) is applicable, prior to the issuance of the notice of deficiency and the expiration of the time”, redesignated former cl. (ii) as (iii) and substituted “assessment), before the expiration” for “jeopardy assessment under section 6861), prior to the expiration” and “if neither sections 6851(a) nor 6861(a) were applicable” for “if section 6861(a) were not applicable”, and inserted provisions following cl. (iii).

Subsec. (span)(3)(B)(ii). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (span)(3)(C). Puspan. L. 94–455, § 1906(a)(38), struck out subpar. (C) which had limited the applicability of subpars. (A) and (B) to jeopardy assessments made on or after Jan. 1, 1955, with respect to taxes imposed by this title, and with respect to taxes imposed by the Internal Revenue Code of 1939.

Subsec. (c). Puspan. L. 94–455, § 1204(c)(9), added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 1989 Amendment

Amendment by Puspan. L. 101–239 effective as if included in the provision of the Revenue Act of 1987, Puspan. L. 100–203, title X, to which such amendment relates, see section 7823 of Puspan. L. 101–239, set out as a note under section 26 of this title.

Effective Date of 1988 Amendment

Puspan. L. 100–647, title VI, § 6245(span), Nov. 10, 1988, 102 Stat. 3751, provided that:

“The amendments made by this section [amending this section] shall take effect on the 90th day after the date of the enactment of this Act [Nov. 10, 1988].”

Effective Date of 1976 Amendment

Amendment by section 1204(c)(7)–(9) of Puspan. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where notice and demand takes place after Fespan. 28, 1977, see section 1204(d) of Puspan. L. 94–455, as amended, set out as a note under section 6851 of this title.

Amendment by section 1906(a)(38), (span)(13)(A) of Puspan. L. 94–455 effective on first day of first month which begins more than ninety days after Oct. 4, 1976, see section 1906(d)(1) of Puspan. L. 94–455, set out as a note under section 6013 of this title.