yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 6862

Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 6862, Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464325
Permanent ID
ys:prov:464325@1
SHA-256
f78a0477d110c0b0fb75a7b4060cdebd35d9dd312baf141ad7d7d283e33736b1

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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. For provision permitting immediate levy in case of jeopardy, see section 6331(a).

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 93-406(H.R. 2)1974-09-02
    Employee Retirement Income Security Act of 1974
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-222(H.R. 2797)1980-04-01
    Technical Corrections Act of 1979
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-223(H.R. 3919)1980-04-02
    Crude Oil Windfall Profit Tax Act of 1980
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-418(H.R. 4848)1988-08-23
    Omnibus Trade and Competitiveness Act of 1988
    House: no recorded tallySenate: no recorded tally