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Title 26 — Internal Revenue CodeRelease 119-73not60

§6851 Termination Assessments of Income Tax

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter A— Jeopardy › Part I— TERMINATION OF TAXABLE YEAR › § 6851

Last updated Apr 5, 2026|Official source

Summary

The IRS can move quickly when a taxpayer seems likely to leave the United States, move or hide property, or do something else that would make it hard to collect income tax. The IRS will figure the tax owed for the current year, the previous year, or both, and will officially record that amount. That tax, plus any interest or extra charges, must be paid right away. The IRS will send the taxpayer a notice and demand immediate payment. For the current year, the IRS figures tax from the first day of the year up to the date it makes the decision, treating that period as a tax year. Money collected this way counts as payment for that year. The IRS cannot make an assessment for the previous year after the return’s due date (including extensions). If the IRS makes such an assessment, it must mail a formal notice about the full year within 60 days after the later of the return’s due date (with extensions) or the date the return is filed. That notice may show a different amount than the emergency assessment. The IRS can waive these steps for U.S. citizens or people from U.S. possessions who are leaving. Most noncitizens must get a certificate showing they met tax rules before they depart, unless the IRS creates exceptions. Other rules about collecting, cancelling, immediate levy, and review also apply.

Full Legal Text

Title 26, §6851

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)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.
(2)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.
(3)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.
(4)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).
(b)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).
(c)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.
(d)Subject to such exceptions as may, by regulations, be prescribed by the Secretary—
(1)No alien shall depart from the United States unless he first procures from the Secretary a certificate that he has complied with all the obligations imposed upon him by the income tax laws.
(2)Payment of taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes if, in the case of an alien about to depart from the United States, the Secretary determines that the collection of the tax will not be jeopardized by the departure of the alien.
(e)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).
(f)(1)For provisions permitting immediate levy in case of jeopardy, see section 6331(a).
(2)For provisions relating to the review of jeopardy, see section 7429.

Legislative History

Notes & Related Subsidiaries

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 section 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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6851

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60