View all text of Part I [§ 6851 - § 6852]
§ 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.)