I.R.C. § 6851(a) Authority For Making
I.R.C. § 6851(a)(1) In General
If the Secretary finds that a taxpayer designs quickly to depart from the United
States or to remove his property therefrom, or to conceal himself or his property
therein, or to do any other act (including in the case of a corporation distributing
all or a part of its assets in liquidation or otherwise) tending to prejudice or
to render wholly or partially ineffectual proceedings to collect the income tax for
the current or the immediately preceding taxable year unless such proceeding be brought
without delay, the Secretary shall immediately make a determination of tax for the
current taxable year or for the preceding taxable year, or both, as the case may
be, and notwithstanding any other provision of law, such tax shall become immediately
due and payable. The Secretary shall immediately assess the amount of the tax so
determined (together with all interest, additional amounts, and additions to the
tax provided by law) for the current taxable year or such preceding taxable year,
or both, as the case may be, and shall cause notice of such determination and assessment
to be given the taxpayer, together with a demand for immediate payment of such tax.
I.R.C. § 6851(a)(2) Computation Of Tax
In the case of a current taxable year, the Secretary shall determine the tax for
the period beginning on the first day of such current taxable year and ending on
the date of the determination under paragraph (1) as though such period were a taxable
year of the taxpayer, and shall take into account any prior determination made under
this subsection with respect to such current taxable year.
I.R.C. § 6851(a)(3) Treatment Of Amounts Collected
Any amounts collected as a result of any assessments under this subsection shall,
to the extent thereof, be treated as a payment of tax for such taxable year.
I.R.C. § 6851(a)(4) This Section Inapplicable Where Section 6861 Applies
This section shall not authorize any assessment of tax for the preceding taxable
year which is made after the due date of the taxpayer's return for such taxable year
(determined with regard to any extensions).
I.R.C. § 6851(b) Notice Of Deficiency
If an assessment of tax is made under the authority of subsection (a), the Secretary
shall mail a notice under section 6212(a) for the taxpayer's
full taxable year (determined without regard to any action taken under subsection
(a)) with respect to which such assessment was made within 60 days after the later
of (i) the due date of the taxpayer's return for such taxable year (determined with
regard to any extensions), or (ii) the date such taxpayer files such return. Such
deficiency may be in an amount greater or less than the amount assessed under subsection
I.R.C. § 6851(c) Citizens
In the case of a citizen of the United States or of a possession of the United States
about to depart from the United States, the Secretary may, at his discretion, waive
any or all of the requirements placed on the taxpayer by this section.
I.R.C. § 6851(d) Departure Of Alien
Subject to such exceptions as may, by regulations, be prescribed by the Secretary--
I.R.C. § 6851(d)(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.
I.R.C. § 6851(d)(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.
I.R.C. § 6851(e) Sections 6861(f) And (G) To Apply
The provisions of section 6861(f) (relating to collection of unpaid amounts) and 6861(g) (relating to abatement if
jeopardy does not exist) shall apply with respect to any assessment made under subsection
I.R.C. § 6851(f) Cross References
I.R.C. § 6851(f)(1)
For provisions permitting immediate levy in case of jeopardy, see section 6331(a).
I.R.C. § 6851(f)(2)
For provisions relating to the review of jeopardy, see section 7429.
(Aug. 16, 1954, ch. 736, 68A Stat. 833; Sept. 2, 1958, Pub. L. 85-866, title I, 87, 72 Stat. 1665; Oct. 4, 1976, Pub. L. 94-455, title XII, 1204(b), title XIX, 1906(b)(13)(A), 90 Stat. 1696, 1834.)
1976--Pub. L. 94-455, 1204(b)(1), substituted “assessments of income tax” for “of taxable year” in section
Subsec. (a). Pub. L. 94-455, 1204(b)(1), revised pars. (1) and (2) to provide that a termination assessment does
not end the taxable year for any purpose other than the computation of the amount
of tax to be assessed and collected and to set out the method for determining the
tax for the current taxable year, and added pars. (3) and (4).
Subsec. (b). Pub. L. 94-455, 1204(b)(1), substituted provisions for the mailing of a notice of deficiency for
provisions for the reopening of taxable period.
Subsecs. (c), (d). Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate"
after “Secretary” wherever appearing.
Subsec. (e). Pub. L. 94-455, 1204(b)(2), substituted provisions making section 6861(f) and (g)
applicable with respect to assessments under subsec. (a).
Subsec. (f). Pub. L. 94-455, 1204(b)(2), added subsec. (f).
1958--Subsec. (d). Pub. L. 85-866 designated existing provisions as par. (1) and inserted opening provisions and par.
Effective Date of 1976 Amendment
Section 1204(d) of Pub. L. 94-455, as amended by Pub. L. 94-528, 2(a), Oct. 17, 1976, 90 Stat. 2483; Pub. L. 99-514, 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section
[enacting section 7429 of this title and amending sections 443, 6091, 6211, 6213,
6851, 6863, 7103, and 7421 of this title] apply with respect to action taken under
section 6851, 6861, or 6862 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] where the notice and demand takes place after February 28, 1977.”
Effective Date of 1958 Amendment
Amendment by Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this title.
Addition to tax in case of jeopardy, see section 6658 of this title.
Other provisions for bonds, see section 7103 of this title.
Returns for short period on termination of taxable year for jeopardy, see section
443 of this title.
Time for performing certain acts postponed by reason of war, see section 7508 of this
Section Referred to in Other Sections
This section is referred to in sections 6211, 6231, 6852, 6863, 6867, 7429, 7508,
7611 of this title; title 5 section 5568; title 37 section 558.