View all text of Part II [§ 6861 - § 6864]
§ 6861. Jeopardy assessments of income, estate, gift, and certain excise taxes
(a) Authority for making
(b) Deficiency letters
(c) Amount assessable before decision of Tax Court
(d) Amount assessable after decision of Tax Court
(e) Expiration of right to assess
(f) Collection of unpaid amounts
(g) Abatement if jeopardy does not exist
(h) Cross references
(1) For the effect of the furnishing of security for payment, see section 6863.
(2) For provision permitting immediate levy in case of jeopardy, see section 6331(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 834; Pub. L. 93–406, title II, § 1016(a)(24), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976,90 Stat. 1834.)