Internal Revenue Code · 26 U.S.C.
§ 6851. Termination assessments of income tax
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 6851
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–866
- Last amended
- October 4, 1976 by Pub. L. 94–455
- Amendments
- 1 dated changes in the source credit
- Length
- 6 subsections · 723 words · about 3 min to read
- Cross-references
- cites 4; cited by 12 Code sections and 21 other regulations
- Regulations
- 4 issued under this section
If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act (including in the case of a corporation distributing all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the preceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of the tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current taxable year or such preceding taxable year, or both, as the case may be, and shall cause notice of such determination and assessment to be given the taxpayer, together with a demand for immediate payment of such tax.
In the case of a current taxable year, the Secretary shall determine the tax for the period beginning on the first day of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the taxpayer, and shall take into account any prior determination made under this subsection with respect to such current taxable year.
Any amounts collected as a result of any assessments under this subsection shall, to the extent thereof, be treated as a payment of tax for such taxable year.
This section shall not authorize any assessment of tax for the preceding taxable year which is made after the due date of the taxpayer’s return for such taxable year (determined with regard to any extensions).
If an assessment of tax is made under the authority of subsection (a), the Secretary shall mail a notice under section 6212(a) for the taxpayer’s full taxable year (determined without regard to any action taken under subsection (a)) with respect to which such assessment was made within 60 days after the later of (i) the due date of the taxpayer’s return for such taxable year (determined with regard to any extensions), or (ii) the date such taxpayer files such return. Such deficiency may be in an amount greater or less than the amount assessed under subsection (a).
In the case of a citizen of the United States or of a possession of the United States about to depart from the United States, the Secretary may, at his discretion, waive any or all of the requirements placed on the taxpayer by this section.
The provisions of section 6861(f) (relating to collection of unpaid amounts) and 6861(g) (relating to abatement if jeopardy does not exist) shall apply with respect to any assessment made under subsection (a).
(Aug. 16, 1954, ch. 736, 68A Stat. 833; Pub. L. 85–866, title I, § 87, Sept. 2, 1958, 72 Stat. 1665; Pub. L. 94–455, title XII, § 1204(b), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1696, 1834.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 6851
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 4 other sections
- § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes
- § 6212(a) Notice of deficiency
- § 6331(a) Levy and distraint
- § 7429 Review of jeopardy levy or assessment procedures
Cited by 12 Code sections
- § 6015(e)(1)(B)(i) Relief from joint and several liability on joint return
- § 6091(b)(1)(B)(v) Place for filing returns or other documents
- § 6211(b)(1) Definition of a deficiency
- § 6212(c)(1) Notice of deficiency
- § 6213(a) Restrictions applicable to deficiencies; petition to Tax Court
- § 6241(11)(B)(ii) Definitions and special rules
- § 6852(b)(2) Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
- § 6863(a) Stay of collection of jeopardy assessments
- § 6867(a)(2) Presumptions where owner of large amount of cash is not identified
- § 7429(a)(1)(A) Review of jeopardy levy or assessment procedures
- § 7508(e)(1) Time for performing certain acts postponed by reason of service in combat zone or contingency operation
- § 7611(i)(3) Restrictions on church tax inquiries and examinations
Cited in 21 regulations not issued under it
- § 1.818-5 Short taxable years.
- § 1.871-10 Election to treat real property income as effectively connected with U.S. business.
- § 1.1348-2 Computation of the fifty-percent maximum tax on earned income.
- § 1.6015-7 Tax Court review.
- § 1.6091-2 Place for filing income tax returns.
- § 1.6091-3 Filing certain international income tax returns.
- § 1.6664-2 Underpayment.
- § 301.6110-1 Public inspection of written determinations and background file documents.
- § 301.6211-1 Deficiency defined.
- § 301.6212-1 Notice of deficiency.
- § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
- § 301.6231(c)-4 Termination and jeopardy assessment.
- § 301.6241-7 Treatment of special enforcement matters.
- § 301.6658-1 Addition to tax in case of jeopardy.
- § 301.6863-1 Stay of collection of jeopardy assessments; bond to stay collection.
- § 301.6863-2 Collection of jeopardy assessment; stay of sale of seized property pending Tax Court decision.
- § 301.6867-1 Presumptions where owner of large amount of cash is not identified.
- § 301.7429-1 Review of jeopardy and termination assessment and jeopardy levy procedures; information to taxpayer.
- § 301.7429-2 Review of jeopardy and termination assessment and jeopardy levy procedures.
- § 301.7611-1 Questions and answers relating to church tax inquiries and examinations.
- § 601.104 Collection functions.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 70 JEOPARDY, RECEIVERSHIPS, ETC.
- Subchapter A Jeopardy
- Part I TERMINATION OF TAXABLE YEAR
Nearby sections
- § 6851 Termination assessments of income tax
- § 6852 Termination assessments in case of flagrant political expenditures of section 501(c)(3) organizations
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1976—Pub. L. 94–455, § 1204(b)(1), substituted “assessments of income tax” for “of taxable year” in section catchline.
Subsec. (a). Pub. L. 94–455, § 1204(b)(1), revised pars. (1) and (2) to provide that a termination assessment does not end the taxable year for any purpose other than the computation of the amount of tax to be assessed and collected and to set out the method for determining the tax for the current taxable year, and added pars. (3) and (4).
Subsec. (b). Pub. L. 94–455, § 1204(b)(1), substituted provisions for the mailing of a notice of deficiency for provisions for the reopening of taxable period.
Subsecs. (c), (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (e). Pub. L. 94–455, § 1204(b)(2), substituted provisions making section 6861(f) and (g) applicable with respect to assessments under subsec. (a).
Subsec. (f). Pub. L. 94–455, § 1204(b)(2), added subsec. (f).
1958—Subsec. (d). Pub. L. 85–866 designated existing provisions as par. (1), inserted opening provisions, and added par. (2).
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–455, title XII, § 1204(d), Oct. 4, 1976, 90 Stat. 1699, as amended by Pub. L. 94–528, § 2(a), Oct. 17, 1976, 90 Stat. 2483; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: “The amendments made by this section [enacting section 7429 of this title and amending this section and sections 443, 6091, 6211, 6213, 6863, 7103, and 7421 of this title] apply with respect to action taken under section 6851, 6861, or 6862 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] where the notice and demand takes place after February 28, 1977.”
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.