§ 6863.
(b)
Further conditions in case of income, estate, or gift taxes
In the case of taxes subject to the jurisdiction of the Tax Court—
(1)
Prior to petition to Tax Court
(2)
Effect of Tax Court decision
(3)
Stay of sale of seized property pending Tax Court decision
(A)
General rule
Where, notwithstanding the provisions of section 6213(a), an assessment has been made under section 6851, 6852, or 6861, the property seized for the collection of the tax shall not be sold—
(i)
before the expiration of the periods described in subsection (c)(1)(A) and (B),
(ii)
before the issuance of the notice of deficiency described in section 6851(b) or 6861(b), and the expiration of the period provided in section 6213(a) for filing a petition with the Tax Court, and
(iii)
if a petition is filed with the Tax Court (whether before or after the making of such assessment), before the expiration of the period during which the assessment of the deficiency would be prohibited if neither sections 6851(a), 6852(a), nor 6861(a) were applicable.
Clauses (ii) and (iii) shall not apply in the case of a termination assessment under section 6851 if the taxpayer does not file a return for the taxable year by the due date (determined with regard to any extensions).
(B)
Exceptions
Such property may be sold if—
(i)
the taxpayer consents to the sale,
(ii)
the Secretary determines that the expenses of conservation and maintenance will greatly reduce the net proceeds, or
(iii)
the property is of the type described in section 6336.
(c)
Stay of sale of seized property pending district court determination under section 7429
(1)
General rule
Where a jeopardy assessment has been made under section 6862(a), the property seized for the collection of the tax shall not be sold—
(A)
if a civil action is commenced in accordance with section 7429(b), on or before the day on which the district court judgment in such action becomes final, or
(B)
if subparagraph (A) does not apply, before the day after the expiration of the period provided in section 7429(a) for requesting an administrative review, and if such review is requested, before the day after the expiration of the period provided in section 7429(b), for commencing an action in the district court.
([Aug. 16, 1954, ch. 736], [68A Stat. 836]; [Pub. L. 94–455, title XII, § 1204(c)(7)]–(9), title XIX, § 1906(a)(38), (b)(13)(A), Oct. 4, 1976, [90 Stat. 1698], 1830, 1834; [Pub. L. 100–203, title X, § 10713(b)(2)(E)], Dec. 22, 1987, [101 Stat. 1330–470]; [Pub. L. 100–647, title VI, § 6245(a)], Nov. 10, 1988, [102 Stat. 3750]; [Pub. L. 101–239, title VII, § 7822(d)(2)], Dec. 19, 1989, [103 Stat. 2425]; [Pub. L. 115–141, div. U, title IV, § 401(a)(321)], Mar. 23, 2018, [132 Stat. 1199].)