
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6658]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
        Subchapter A--Additions to the Tax and Additional Amounts
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6658. Coordination with title 11


(a) Certain failures to pay tax

    No addition to the tax shall be made under section 6651, 6654, or 
6655 for failure to make timely payment of tax with respect to a period 
during which a case is pending under title 11 of the United States 
Code--
        (1) if such tax was incurred by the estate and the failure 
    occurred pursuant to an order of the court finding probable 
    insufficiency of funds of the estate to pay administrative expenses, 
    or
        (2) if--
            (A) such tax was incurred by the debtor before the earlier 
        of the order for relief or (in the involuntary case) the 
        appointment of a trustee, and
            (B)(i) the petition was filed before the due date prescribed 
        by law (including extensions) for filing a return of such tax, 
        or
            (ii) the date for making the addition to the tax occurs on 
        or after the day on which the petition was filed.

(b) Exception for collected taxes

    Subsection (a) shall not apply to any liability for an addition to 
the tax which arises from the failure to pay or deposit a tax withheld 
or collected from others and required to be paid to the United States.

(Added Pub. L. 96-589, Sec. 6(e)(1), Dec. 24, 1980, 94 Stat. 3408.)


                            Prior Provisions

    A prior section 6658, act Aug. 16, 1954, ch. 736, 68A Stat. 826, 
authorized inclusion as part of the tax a 25 percent penalty in cases of 
violations or attempted violations of section 6851 of this title, prior 
to repeal by Pub. L. 96-167, Sec. 6(a), Dec. 29, 1979, 93 Stat. 1276.


                             Effective Date

    Section effective Oct. 1, 1979, but not applicable to proceedings 
under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 
7(e) of Pub. L. 96-589, set out as an Effective Date of 1980 Amendment 
note under section 108 of this title.
