Title 26, Internal Revenue CodeRelease 119-102
§6216 Cross References
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter B — Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes › § 6216
Summary
Look to other parts of the tax code for the specific procedure rules. Receivership rules are in subchapter B of chapter 70, jeopardy assessment rules are in subchapter A of chapter 70, claims against people who received transfers and people who manage property for others are in chapter 71, and partnership-related procedure rules are in subchapter C.
Full Legal Text
Title 26, §6216
Internal Revenue Code, Source: USLM XML via OLRC
(1)For procedures relating to receivership proceedings, see subchapter B of chapter 70.
(2)For procedures relating to jeopardy assessments, see subchapter A of chapter 70.
(3)For procedures relating to claims against transferees and fiduciaries, see chapter 71.
(4)For procedures relating to partnership items, see subchapter C.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1982—Par. (4). Pub. L. 97–248 added par. (4). 1980—Par. (1). Pub. L. 96–589 struck out reference to bankruptcy proceedings.
Statutory Notes and Related Subsidiaries
Effective Date
of 1982 AmendmentAmendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.
Effective Date
of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6216
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102