Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
Frequently CitedTop 11% most-cited · cited by 23 decisions
23
Citing decisions
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Courts citing
Citations by decade
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Courts citing this statute
Most recently cited by10
- 2021Roberts v. IRS Commissioner W.D. Tex.
- 2004Settipane v. United States D. Mass.
- 1991Burd v. United States D.N.J.
- 1990Smith v. United States 11th Cir.
- 1990Drummond v. Department of Revenue (In re Kurth Ranch) Bankr. D. Mont.
- 1986Hiley v. United States 7th Cir.
- 1985Bean v. United States N.D. Ga.
- 1981Martinez v. United States 9th Cir.
- 1978Bremson v. United States W.D. Mo.
- 1976Jacobson v. Organized Crime & Racketeering Section of United States Department of Justice 2d Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
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. For provision permitting immediate levy in case of jeopardy, see section 6331(a). (Source: (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.))