Title 26 — Internal Revenue Code
Part II · Chapter 70 — Jeopardy, Receiverships, Etc.
§ 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
Statutory text
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.
Immediate levy
For provision permitting immediate levy in case of jeopardy, see section 6331(a).
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 836 · 68A Stat. 836
Enacted · 26 U.S.C. § 6862
Aug. 16, 1954, ch. 736, 68A Stat. 836
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 836Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title II § 1016(a)(25) · 88 Stat. 829
Substituted · 26 U.S.C. § 6862
Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “, and gift taxes” in subsec. (a)
Substituted · 26 U.S.C. § 6862
Pub. L. 93–406 substituted “gift tax, and certain excise taxes)” for “and gift tax)” in subsec. (a)
Source evidence
Code amendment note
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).Enacted provision · exact public law section
(25) Section 6862 (relating to jeopardy assessment of taxes 26 USC 6862. other than income, estate, and gift taxes) is amended— (A) by striking out “and Gift Taxes.”, in the heading and inserting in lieu thereof “, Gift, and Certain Excise Taxes.”, (B) by striking out “and gift tax)” in subsection (a) and inserting in lieu thereof “gift tax, and certain excise taxes)”.Pub. L. 94–455 title XIX § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6862(a)
Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Technical Corrections Act of 1979
Pub. L. 96–222 title I § 108(b)(1)(C) · 94 Stat. 194
Substituted · 26 U.S.C. § 6862(a)
Pub. L. 96–222 substituted “the taxes imposed by chapters 41, 42, 43, and 44” for “certain excise taxes”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 96–222 substituted “the taxes imposed by chapters 41, 42, 43, and 44” for “certain excise taxes”.Enacted provision · exact public law section
(C) Section 6862 is amended by striking out “certain excise taxes” and inserting in lieu thereof “the taxes imposed by chapters 41, 42, 43, and 44”.Pub. L. 96–223 title I § 101(f)(9) · 94 Stat. 229
Substituted · 26 U.S.C. § 6862(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
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(9) Subsection (a) of section 6862 is amended by striking out 26 USC 6862. “certain excise taxes” and inserting in lieu thereof “the excise taxes imposed by chapters 41, 42, 43, 44, and 45”.Omnibus Trade and Competitiveness Act of 1988
Pub. L. 100–418 title I § 1941(b)(2)(N) · 102 Stat. 1107
Substituted · 26 U.S.C. § 6862(a)
Pub. L. 100–418 substituted “and 44” for “44, and 45”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 100–418 substituted “and 44” for “44, and 45”.Enacted provision · exact public law section
(N) Subsection (a) of section 6862 of such Code is amended by striking “44, and 45” and inserting “and 44”.Effective date note
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.
6 of 7 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1974–1988 · 4 rounds
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).
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after , 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 , 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 , but, in the case of plans in existence on , amendment by Pub. L. 93–406 applicable for plan years beginning after , see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
Credits
1954–1988 · 6 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 836
- 1974Pub. L. 93–406, title II, § 1016(a)(25), , 88 Stat. 931
- 1976Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834
- 1980Pub. L. 96–222, title I, § 108(b)(1)(C), , 94 Stat. 226
- 1980Pub. L. 96–223, title I, § 101(f)(9), , 94 Stat. 253
- 1988Pub. L. 100–418, title I, § 1941(b)(2)(N), , 102 Stat. 1324.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 93–406, title II, § 1016(a)(25), , 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), , 90 Stat. 1834; Pub. L. 96–222, title I, § 108(b)(1)(C), , 94 Stat. 226; Pub. L. 96–223, title I, § 101(f)(9), , 94 Stat. 253; Pub. L. 100–418, title I, § 1941(b)(2)(N), , 102 Stat. 1324.)