Title 26 — Internal Revenue Code
Chapter 70 — Jeopardy, Receiverships, Etc.
§ 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
Statutory text
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.
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—
the debtor’s estate in a case under title 11 of the United States Code, or
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.
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—
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
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.
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. 838 · 68A Stat. 838
Enacted · 26 U.S.C. § 6871
Aug. 16, 1954, ch. 736, 68A Stat. 838
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 838Technical Amendments Act of 1958
Pub. L. 85–866 § 88(a) · 72 Stat. 1606
Substituted · 26 U.S.C. § 6871(a)
Pub. L. 85–866, § 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”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 85–866, § 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”.Enacted provision · exact public law section
(a) Immediate Assessment.— Section 6871 (a) (relating to immediate 26 USC 6851. assessment in bankruptcy and receivership proceedings) is amended by striking out “the approval of a petition of, or against, any taxpayer” and inserting in lieu thereof the following: “the filing or (where approval is required by the Bankruptcy Act) the approval 26 USC 6871. of a petition of, or the approval of a petition against, any taxpayer”.Technical Amendments Act of 1958
Pub. L. 85–866 § 88(b) · 72 Stat. 1606
Substituted · 26 U.S.C. § 6871(b)
Pub. L. 85–866, § 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”
Source evidence
Code amendment note
Subsec. (b). Pub. L. 85–866, § 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”.Enacted provision · exact public law section
(b) Claim Filed Despite Pendency of Tax Court Proceedings.— Section 6871 (b) (relating to claim filed despite pendency of Tax Court proceedings) is amended by striking out “approval of the petition” and inserting in lieu thereof “the filing or (where approval is required by the Bankruptcy Act) the approval 30 Stat. 544. 11 USC 1 note. of a petition of, or the approval of a petition against, any taxpayer”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 6871(a)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.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”.Pub. L. 94–455 § 1906(c)(1) · 90 Stat. 1520
Struck · 26 U.S.C. § 6871(a)
Pub. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”.Enacted provision · exact public law section
(1) Section 6871(a) is amended by striking out “or Territory”. 26 USC 6871. 26 USC 7622. 26 USC 7701.Pub. L. 96–589 § 6(g)(1) · 94 Stat. 3389
Amended · 26 U.S.C. § 6871(a)
Pub. L. 96–589 amended subsec. (a) generally
Substituted · 26 U.S.C. § 6871(a)
Pub. L. 96–589 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
Inserted · 26 U.S.C. § 6871(a)
Pub. L. 96–589 inserted reference to chapters 41, 42, 43, 44, and 45
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(1) In general.— Section 6871 (relating to claims for income, 26 USC 6871. estate, and gift taxes in bankruptcy and receivership proceedings) is amended to read as follows: “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, 44, or 45 on such taxpayer may, despite 26 USC 1, 2001, 4911, 4940, 4971, 4981 ante. p. 230. 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 41,42,43,44, or 45 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, 44, or 45— “(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.”Effective date note
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.Pub. L. 96–589 § 6(g)(1) · 94 Stat. 3389
Added · 26 U.S.C. § 6871(b); 26 U.S.C. § 6871(c)
Pub. L. 96–589 added subsec. (b)
Redesignated · 26 U.S.C. § 6871(b); 26 U.S.C. § 6871(c)
Pub. L. 96–589 redesignated former subsec. (b) as (c)
Inserted · 26 U.S.C. § 6871(b); 26 U.S.C. § 6871(c)
Pub. L. 96–589 inserted reference to chapters 41, 42, 43, 44, and 45
Struck · 26 U.S.C. § 6871(b); 26 U.S.C. § 6871(c)
Pub. L. 96–589 struck out reference to bankruptcy proceedings
Source evidence
Code amendment note
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.Enacted provision · exact public law section
(1) In general.— Section 6871 (relating to claims for income, 26 USC 6871. estate, and gift taxes in bankruptcy and receivership proceedings) is amended to read as follows: “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, 44, or 45 on such taxpayer may, despite 26 USC 1, 2001, 4911, 4940, 4971, 4981 ante. p. 230. 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 41,42,43,44, or 45 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, 44, or 45— “(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.”Effective date note
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.Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7841(d)(2) · 103 Stat. 2106
Substituted · 26 U.S.C. § 6871
Pub. L. 101–239 substituted “or 44” for “44, or 45” in subsecs. (a), (b), and (c)
Source evidence
Code amendment note
Pub. L. 101–239 substituted “or 44” for “44, or 45” in subsecs. (a), (b), and (c).Enacted provision · exact public law section
(2) Section 6871 is amended by striking “44, or 45” each place it appears and inserting “or 44”.
12 of 13 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1958–1989 · 4 rounds
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, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Pub. L. 94–455, § 1906(c)(1), struck out “or Territory” after “any State”.
1958
Subsec. (a). Pub. L. 85–866, § 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, § 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”.
Statutory Notes and Related Subsidiaries
Effective Date of 1980 Amendment
Amendment by Pub. L. 96–589 effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , 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 , 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 , see section 1(c)(2) of Pub. L. 85–866, set out as a note under section 165 of this title.
Credits
1954–1989 · 5 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 838
- 1958Pub. L. 85–866, title I, § 88, , 72 Stat. 1665
- 1976Pub. L. 94–455, title XIX, §§ 1906(b)(13)(A), (c)(1), , 90 Stat. 1834, 1835
- 1980Pub. L. 96–589, § 6(g)(1), , 94 Stat. 3409
- 1989Pub. L. 101–239, title VII, § 7841(d)(2), , 103 Stat. 2428.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 85–866, title I, § 88, , 72 Stat. 1665; Pub. L. 94–455, title XIX, §§ 1906(b)(13)(A), (c)(1), , 90 Stat. 1834, 1835; Pub. L. 96–589, § 6(g)(1), , 94 Stat. 3409; Pub. L. 101–239, title VII, § 7841(d)(2), , 103 Stat. 2428.)