Amended 1974
- 1974 Pub. L. 93-406 Pub. L. 93–406 substituted “, gift, and certain excise taxes” for “, and gift taxes” in section catchline and “gift tax, and certain excise taxes)” for “and gift tax)” in subsec. (a).
Cases: Jacobson v. Organized Crime & Racketeering Section, 544 F.2d 637 (2d Cir. 1976)
(a) Immediate assessment 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.
Amended 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418 substituted “and 44” for “44, and 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223 which directed the substitution of “the excise taxes imposed by chapters 41, 42, 43, 44, and 45” for “certain excise taxes” was executed by inserting reference to chapter 45 in view of the amendment by Pub. L. 96–222.
- 1980 Pub. L. 96-222 Pub. L. 96–222 substituted “the taxes imposed by chapters 41, 42, 43, and 44” for “certain excise taxes”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cited by 1
(b) Immediate levy For provision permitting immediate levy in case of jeopardy, see section 6331(a).