26 U.S.C. § 6861

Jeopardy assessments of income, estate, gift, and certain excise taxes

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(a) Authority for making

If the Secretary believes that the assessment or collection of a deficiency, as defined in section 6211, will be jeopardized by delay, he shall, notwithstanding the provisions of section 6213(a), immediately assess such deficiency (together with all interest, additional amounts, and additions to the tax provided for by law), and notice and demand shall be made by the Secretary for the payment thereof.

(b) Deficiency letters

If the jeopardy assessment is made before any notice in respect of the tax to which the jeopardy assessment relates has been mailed under section 6212(a), then the Secretary shall mail a notice under such subsection within 60 days after the making of the assessment.

The jeopardy assessment may be made in respect of a deficiency greater or less than that notice of which has been mailed to the taxpayer, despite the provisions of section 6212(c) prohibiting the determination of additional deficiencies, and whether or not the taxpayer has theretofore filed a petition with the Tax Court. The Secretary may, at any time before the decision of the Tax Court is rendered, abate such assessment, or any unpaid portion thereof, to the extent that he believes the assessment to be excessive in amount. The Secretary shall notify the Tax Court of the amount of such assessment, or abatement, if the petition is filed with the Tax Court before the making of the assessment or is subsequently filed, and the Tax Court shall have jurisdiction to redetermine the entire amount of the deficiency and of all amounts assessed at the same time in connection therewith.

(d) Amount assessable after decision of Tax Court

If the jeopardy assessment is made after the decision of the Tax Court is rendered, such assessment may be made only in respect of the deficiency determined by the Tax Court in its decision.

(e) Expiration of right to assess

A jeopardy assessment may not be made after the decision of the Tax Court has become final or after the taxpayer has filed a petition for review of the decision of the Tax Court.

(f) Collection of unpaid amounts

When the petition has been filed with the Tax Court and when the amount which should have been assessed has been determined by a decision of the Tax Court which has become final, then any unpaid portion, the collection of which has been stayed by bond as provided in section 6863(b) shall be collected as part of the tax upon notice and demand from the Secretary, and any remaining portion of the assessment shall be abated. If the amount already collected exceeds the amount determined as the amount which should have been assessed, such excess shall be credited or refunded to the taxpayer as provided in section 6402, without the filing of claim therefor. If the amount determined as the amount which should have been assessed is greater than the amount actually assessed, then the difference shall be assessed and shall be collected as part of the tax upon notice and demand from the Secretary.

(g) Abatement if jeopardy does not exist

The Secretary may abate the jeopardy assessment if he finds that jeopardy does not exist. Such abatement may not be made after a decision of the Tax Court in respect of the deficiency has been rendered or, if no petition is filed with the Tax Court, after the expiration of the period for filing such petition. The period of limitation on the making of assessments and levy or a proceeding in court for collection, in respect of any deficiency, shall be determined as if the jeopardy assessment so abated had not been made, except that the running of such period shall in any event be suspended for the period from the date of such jeopardy assessment until the expiration of the 10th day after the day on which such jeopardy assessment is abated.

(h) Cross references(1) For the effect of the furnishing of security for payment, see section 6863.(2) For provision permitting immediate levy in case of jeopardy, see section 6331(a).(Aug. 16, 1954, ch. 736, 68A Stat. 834; Pub. L. 93–406, title II, § 1016(a)(24), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,90 Stat. 1834.)Editorial NotesAmendments

1976—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.

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions

Cited in 167 cases (4 in the last 5 years), 1955–2024 · leading case: Comm'r v. Shapiro, 424 U.S. 614 (1976).

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Comm'r v. Shapiro, 424 U.S. 614 (1976). · cites it 6× “" Title 26 U. S. C. § 6861 provides in relevant part: "(a) Authority for Making.”

Laing v. United States, 423 U.S. 161 (1976). · cites it 4× “of the Code, 26 U. S. C. § 6861 et seq., for the assessment and collection of a deficiency whose collection is in jeopardy.”

Caplin & Drysdale, Chartered v. United States, 491 U.S. 617 (1989). · cites it 2× “So-called "jeopardy assessments" Internal Revenue Service (IRS) seizures of assets to secure potential tax liabilities, see 26 U. S. C. § 6861 may impair a defendant's ability to retain counsel in a way similar to that complained of here.”

G. M. Leasing Corp. v. United States, 429 U.S. 338 (1977). · cites it 2× “[4] Because of Norman's failure to file appropriate returns and because of his fugitive status, collection of the taxes as so determined was regarded by the Service as in jeopardy; the deficiencies therefore, were assessed forthwith pursuant to the authority granted by § 6861…”

Larson v. United States, 89 Fed. Cl. 363 (Fed. Cl. 2009). · cites it 5× “In this case, the exception for jeopardy assessments made pursuant to 26 U.S.C. § 6861 47 applies. On August 15, 1985, the IRS made jeopardy assessments of plaintiffs’ 1978, 1979 and 1980 taxes, penalties, and interest.”

Valley Fin., Inc. v. United States, 629 F.2d 162 (D.C. Cir. 1980). · cites it 3× “See 26 U.S.C. § 6861 (1976). Park was sent a statutory notice of deficiency within the applicable 60-day time period.”

Fid. Equip. Leasing Corp. v. United States, 462 F. Supp. 845 (N.D. Ga. 1978). · cites it 6× “These jeopardy assessments were made by the District Director of the Internal Revenue Service pursuant to Section 6861 of the Internal Revenue Code, 26 U.S.C. § 6861 , which states in part: If the Secretary or his delegate believes that the assessment or collection of a…”

United States v. Michael Davis, 15 F.3d 1393 (7th Cir. 1994). · cites it 2× “A jury convicted Davis of possession of a non-registered firearm in violation of 26 U.S.C. § 6861 (d) and possession of a firearm by a felon in violation of 18 U.”

Revis v. United States, 558 F. Supp. 1071 (D.R.I. 1983). · cites it 5× “These jeopardy assessments were made by the District Director of the Internal Revenue Service pursuant to 26 U.S.C. § 6861 , which states in pertinent part: If the Secretary or his delegate believes that the assessment or collection of a deficiency, as defined in § 6211, will be…”

United States v. Letscher, 83 F. Supp. 2d 367 (S.D.N.Y. 1999). · cites it 3× “Letscher that the following cumulative amounts were due and owing for tax years 1981 through 1990: $107,539 in taxes, $111,012 in penalties, and $96,242 in interest. (See 4/21/92 Peterson Letter.”

Howard S. Long v. United States of Am., Internal Revenue Serv., & Colorado Dep't of Revenue, 972 F.2d 1174 (10th Cir. 1993). · cites it 2× “BACKGROUND On July 29, 1985, the IRS imposed a $138,961 jeopardy assessment against Long pursuant to 26 U.S.C. § 6861 (a) 1 to collect unpaid taxes, interest, and penalties for the years 1978-1984.”

L. O. C. Indus., Inc. v. United States, 423 F. Supp. 265 (M.D. Tenn. 1976). · cites it 5× “§ 6213 (a) mentions specifically 26 U.S.C. § 6861 , 15 the jeopardy assessment provision, as providing an exception to the normal situation whereby assessment and collection of a deficiency must not proceed before the taxpayer has an opportunity to litigate his tax liability in…”

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— 26 U.S.C. § 6861(a) — 1 case

United States v. Knohl, 34 F.R.D. 249 (E.D.N.Y 1963).

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