U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— Receiverships, Etc.

26 U.S.C. § 6871

Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.

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(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 casesAny 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 proceedingsIn 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, § 88, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94–455, title XIX, §§ 1906(b)(13)(A), (c)(1), Oct. 4, 1976, 90 Stat. 1834, 1835; Pub. L. 96–589, § 6(g)(1), Dec. 24, 1980, 94 Stat. 3409; Pub. L. 101–239, title VII, § 7841(d)(2), Dec. 19, 1989, 103 Stat. 2428.)Editorial NotesAmendments

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 SubsidiariesEffective 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.

Notes of Decisions
Cited in 17 cases (1 in the last 5 years), 1961–2025 · leading case: In the Matter of Resyn Corp., Appellant/cross-Appellee v. United States of Am., Appellee/cross-Appellant, 851 F.2d 660 (3d Cir. 1988).
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In the Matter of Resyn Corp., Appellant/cross-Appellee v. United States of Am., Appellee/cross-Appellant, 851 F.2d 660 (3d Cir. 1988). · cites it 6× “The relevant statutes which frame this controversy are 26 U.S.C.A. § 6871 (a) (West 1967) (referring to assessments when the taxpayer is a bankrupt, such as Resyn in the present case) 3 and 26 U.”
United States of Am. v. Arthur Andersen & Co., & Good Hope Indus., Inc., Intervenor, 623 F.2d 725 (1st Cir. 1980). · cites it 3× “(3) 26 U.S.C. § 6871 (a), providing for immediate assessment upon adjudication of bankruptcy, entirely supercedes normal IRS assessment procedures; IRS, having exercised its assessment authority, 2 has lost any power to *727 make further assessments.”
Sec. & Exch. Comm'n v. Credit Bancorp, Ltd., 138 F. Supp. 2d 512 (S.D.N.Y. 2001). · cites it 2× “The Receiver avers that the Government has avoided actually imposing a lien, despite its statutory right, under 26 U.S.C. § 6871 (a), to impose an immediate assessment (which serves as a lien pursuant to 26 U.”
United States v. Conston, Inc. (In Re Conston, Inc.), 181 B.R. 769 (D. Del. 1995). · cites it 2× “The IRS may immediately assess any deficiency on “the debtor” as soon as “liability for such tax has become res judicata pursuant to a determination in a case under title 11 of the United States Code,” 26 U.S.C. § 6871 (b)(2); 8 in other words, Congress authorized the IRS to…”
United States v. Estes, 448 F. Supp. 971 (N.D. Tex. 1978). · cites it 2× “26 U.S.C. § 6871 (b). 4 Proofs of claim based upon each of the assessments were filed there.”
Jamy Corp., a California Corp. v. Robert A. Riddell, Individually & as Dist. Dir. of Internal Revenue, Los Angeles, California, 337 F.2d 11 (9th Cir. 1964). · cites it 2× “We see in 26 U.S.C. § 6871 (as amended by Section 88, P.”
In Re Hudson Oil Co., Inc., 91 B.R. 932 (Bankr. D. Kan. 1988). “JURISDICTION This Court has jurisdiction to “determine the amount or legality of any tax, any fine or penalty relating to a tax, or any addition to tax, whether or not previously assessed, whether or not paid, and whether or not contested before and adjudicated by a judicial or…”
Comm'r of Internal Revenue v. Gene A. Deleve, Tr., & Charles Norval Sharpe, Jr., 748 F.2d 465 (8th Cir. 1984). · cites it 2× “Sharpe then filed a petition with the Tax Court for redetermination of income-tax deficiencies, and the Tax Court dismissed this action for lack of subject-matter jurisdiction because 26 U.S.C. § 6871 (b) (1976) provides that no petition for redetermination of a deficiency may…”
Principal Life Ins. v. United States, 95 Fed. Cl. 786 (Fed. Cl. 2010). “§§ 6851-52 ; or (v) made in a bankruptcy or receivership case, 26 U.S.C. § 6871 (a). See Treas. Reg. § 301.”
In the Matter of Statmaster Corp., Bankrupt. Larry Gilbert, Tr., in the Matter of Statmaster Corp., Bankrupt v. United States, 465 F.2d 978 (5th Cir. 1972). “§ 11 (a) (2A); 26 U.S.C. § 6871 (b). More specifically, however, this appeal raises the issue of whether or not the jurisdiction given the bankruptcy court in these tax cases supersedes the general prohibition against declaratory judgments in tax cases.”
In Re Busch, 213 B.R. 390 (Bankr. M.D. Fla. 1997). · cites it 2× “Additionally, the Debtors cite 26 U.S.C. § 6871 and 26 U.S.C. § 6872 as the statutes which authorize the IRS to file a proof of claim in their bankruptcy ease, but the Debtors assert that the IRS has no power to enforce these statutes because no regulations exist to implement…”
Schaumburg State Bank v. Seyffert, 390 N.E.2d 388 (Ill. App. Ct. 1979). “These two provisions make it clear that the assessment of the tax deficiency after the filing of the bankruptcy petition was not prohibited by Rule 401 of the Rules of Bankruptcy Procedure.”
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