Skip to content

General education, not advice for your situation.

Carry Forward Learning Start here Intern0 XP

Internal Revenue Code · 26 U.S.C.

Chapter 70. JEOPARDY, RECEIVERSHIPS, ETC.

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Jeopardy §§ 6851–6867

    1. Part I TERMINATION OF TAXABLE YEAR §§ 6851–6852

      1. § 6851 Termination assessments of income tax
      2. § 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations

    2. Part II JEOPARDY ASSESSMENTS §§ 6861–6864

      1. § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
      2. § 6862 Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes
      3. § 6863 Stay of collection of jeopardy assessments
      4. § 6864 Termination of extended period for payment in case of carryback

    3. Part III SPECIAL RULES WITH RESPECT TO CERTAIN CASH § 6867

      1. § 6867 Presumptions where owner of large amount of cash is not identified

  2. Subchapter B Receiverships, Etc. §§ 6871–6873

    1. § 6871 Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
    2. § 6872 Suspension of period on assessment
    3. § 6873 Unpaid claims