I.R.C. § 6851(a) Authority For Making
I.R.C. § 6851(a)(1) In General
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
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
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
I.R.C. § 6851(a)(4) This Section Inapplicable Where Section 6861 Applies
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
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 (a).
I.R.C. § 6851(c) Citizens
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
to such exceptions as may, by regulations, be prescribed by the
I.R.C. § 6851(d)(1)
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)
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
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 (a).
I.R.C. § 6851(f) Cross References
I.R.C. § 6851(f)(2)
For provisions relating to the review of jeopardy, see
(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 catchline.
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”
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.