
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: 26USC6871]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 70--JEOPARDY, RECEIVERSHIPS, ETC.
 
                    Subchapter B--Receiverships, Etc.
 
Sec. 6871. Claims for income, estate, gift, and certain excise 
        taxes in receivership proceedings, etc.
        

(a) Immediate assessment in receivership proceedings

    On the appointment of a receiver for the taxpayer in any 
receivership proceeding before any court of the United States or of any 
State or of the District of Columbia, any deficiency (together with all 
interest, additional amounts, and additions to the tax provided by law) 
determined by the Secretary in respect of a tax imposed by subtitle A or 
B or by chapter 41, 42, 43, or 44 on such taxpayer may, despite the 
restrictions imposed by section 6213(a) on assessments, be immediately 
assessed if such deficiency has not theretofore been assessed in 
accordance with law.

(b) Immediate assessment with respect to certain title 11 cases

    Any deficiency (together with all interest, additional amounts, and 
additions to the tax provided by law) determined by the Secretary in 
respect of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 
44 on--
        (1) the debtor's estate in a case under title 11 of the United 
    States Code, or
        (2) the debtor, but only if liability for such tax has become 
    res judicata pursuant to a determination in a case under title 11 of 
    the United States Code,

may, despite the restrictions imposed by section 6213(a) on assessments, 
be immediately assessed if such deficiency has not theretofore been 
assessed in accordance with law.

(c) Claim filed despite pendency of tax court proceedings

    In the case of a tax imposed by subtitle A or B or by chapter 41, 
42, 43, or 44--
        (1) claims for the deficiency and for interest, additional 
    amounts, and additions to the tax may be presented, for adjudication 
    in accordance with law, to the court before which the receivership 
    proceeding (or the case under title 11 of the United States Code) is 
    pending, despite the pendency of proceedings for the redetermination 
    of the deficiency pursuant to a petition to the Tax Court; but
        (2) in the case of a receivership proceeding, no petition for 
    any such redetermination shall be filed with the Tax Court after the 
    appointment of the receiver.

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 85-866, title I, 
Sec. 88, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94-455, title XIX, 
Secs. 1906(b)(13)(A), (c)(1), Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 
96-589, Sec. 6(g)(1), Dec. 24, 1980, 94 Stat. 3409; Pub. L. 101-239, 
title VII, Sec. 7841(d)(2), Dec. 19, 1989, 103 Stat. 2428.)


                               Amendments

    1989--Pub. L. 101-239 substituted ``or 44'' for ``44, or 45'' in 
subsecs. (a), (b), and (c).
    1980--Subsec. (a). Pub. L. 96-589 amended subsec. (a) generally, 
substituting reference to appointment of a receiver for the taxpayer in 
any receivership proceedings, for reference to adjudication of 
bankruptcy of a taxpayer in a liquidating proceeding, the filing or the 
approval of a petition of or the approval of a petition against any 
taxpayer in any other bankruptcy proceeding, or the appointment of a 
receiver for any taxpayer in any receivership proceeding, and inserted 
reference to chapters 41, 42, 43, 44, and 45.
    Subsecs. (b), (c). Pub. L. 96-589 added subsec. (b), redesignated 
former subsec. (b) as (c), inserted reference to chapters 41, 42, 43, 
44, and 45, and struck out reference to bankruptcy proceedings.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Pub. L. 94-455, Sec. 1906(c)(1), struck out ``or Territory'' after 
``any State''.
    1958--Subsec. (a). Pub. L. 85-866, Sec. 88(a), substituted ``the 
filing or (where approval is required by the Bankruptcy Act) the 
approval of a petition of, or the approval of a petition against, any 
taxpayer'' for ``the approval of a petition of, or against, any 
taxpayer''.
    Subsec. (b). Pub. L. 85-866, Sec. 88(b), substituted ``the filing or 
(where approval is required by the Bankruptcy Act) the approval of a 
petition of, or the approval of a petition against, any taxpayer'' for 
``approval of the petition''.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-589 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 a note 
under section 108 of this title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 effective on first day of first month 
which begins more than ninety days after Oct. 4, 1976, see section 
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of 
this title.


                    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.

                  Section Referred to in Other Sections

    This section is referred to in title 5 section 5568; title 37 
section 558.
