expenditures constitute a flagrant violation of the prohibition against
making political expenditures, the Secretary shall immediately make a
determination of any income tax payable by such organization for the
current or immediately preceding taxable year, or both, and shall
immediately make a determination of any tax payable under section 4955
such organization or any manager thereof with respect to political
expenditures during the current or preceding taxable year, or both.
Notwithstanding any other provision of law, any such tax shall become
immediately due and payable. The Secretary shall immediately assess the
amount of tax so determined (together with all interest, additional
amounts, and additions to the tax provided by law) for the current year or
the preceding taxable year, or both, and shall cause notice of such
determination and assessment to be given to the organization or any
manager thereof, as the case may be, together with a demand for immediate
payment of such tax.