
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6862]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 70--JEOPARDY, RECEIVERSHIPS, ETC.
 
                         Subchapter A--Jeopardy
 
                      PART II--JEOPARDY ASSESSMENTS
 
Sec. 6862. Jeopardy assessment of taxes other than income, 
        estate, gift, and certain excise taxes
        

(a) Immediate assessment

    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.

(b) Immediate levy

            For provision permitting immediate levy in case of jeopardy, 
        see section 6331(a).

(Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 93-406, title II, 
Sec. 1016(a)(25), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94-455, title 
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-222, 
title I, Sec. 108(b)(1)(C), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96-223, 
title I, Sec. 101(f)(9), Apr. 2, 1980, 94 Stat. 253; Pub. L. 100-418, 
title I, Sec. 1941(b)(2)(N), Aug. 23, 1988, 102 Stat. 1324.)


                               Amendments

    1988--Subsec. (a). Pub. L. 100-418 substituted ``and 44'' for ``44, 
and 45''.
    1980--Subsec. (a). Pub. L. 96-223 which directed the substitution of 
``the excise taxes imposed by chapters 41, 42, 43, 44, and 45'' for 
``certain excise taxes'' was executed by inserting reference to chapter 
45 in view of the amendment by Pub. L. 96-222.
    Pub. L. 96-222 substituted ``the taxes imposed by chapters 41, 42, 
43, and 44'' for ``certain excise taxes''.
    1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate'' 
after ``Secretary'' wherever appearing.
    1974--Pub. L. 93-406 substituted ``, gift, and certain excise 
taxes'' for ``, and gift taxes'' in section catchline and ``gift tax, 
and certain excise taxes)'' for ``and gift tax)'' in subsec. (a).


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-418 applicable to crude oil removed from 
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 
100-418, set out as a note under section 164 of this title.


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 
1980, see section 101(i) of Pub. L. 96-223, set out as a note under 
section 6161 of this title.
    Amendment by Pub. L. 96-222 effective as if included in the 
provisions of the Black Lung Benefits Revenue Act of 1977, Pub. L. 95-
227, see section 108(b)(4) of Pub. L. 96-222, set out as a note under 
section 192 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. L. 93-406, for plan years 
beginning after Sept. 2, 1974, but, in the case of plans in existence on 
Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6656, 6863, 7429 of this 
title.
