§ 6658 Coordination with title 11

OLRC 119-134 · eCFR 2026-10-19 · 1 regs

Enacted 1980 · Pub. L. 96-589 Amended · 0 Acts

1980(a) Certain failures to pay tax(b) Exception for collected taxes
Prior provisions 1
  • A prior section 6658, act Aug. 16, 1954, ch. 736, 68A Stat. 826, authorized inclusion as part of the tax a 25 percent penalty in cases of violations or attempted violations of section 6851 of this title, prior to repeal by Pub. L. 96–167, § 6(a), Dec. 29, 1979, 93 Stat. 1276.
Connections Cited by 0 · Cites 1
    § 6658 Coordination with title 11
    § 301.6658-1 Addition to tax in case of jeopardy.

    Cases: Everett Assocs. v. Commissioner, T.C. Memo. 2012-143

    (a) Certain failures to pay tax No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—

    Cases: Salazar v. Commissioner, T.C. Memo. 2008-38

    Cited by 1

      (1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or

      “during which a case is pending under title 11 of the United States Code—” Enclosing § 6658(a)
      Textual readingALL OF= no addition to the tax
      “such tax was incurred by the estate”
      “the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses”

      (2) if—

      “under section 6651, 6654, or 6655 for failure to make timely payment of tax” Enclosing § 6658(a)
      “during which a case is pending under title 11 of the United States Code—” Enclosing § 6658(a)
      Textual readingALL OF= no addition to the tax

      (A) such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and

      (B)

      “for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code—” Enclosing § 6658(a)
      Textual readingANY OF= (B) timing met toward no addition to the tax

      (i) the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or

      (ii) the date for making the addition to the tax occurs on or after the day on which the petition was filed.

      (b) Exception for collected taxes Subsection (a) shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.