§ 6871.
Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.
(a)
Immediate assessment in receivership proceedings
(b)
Immediate assessment with respect to certain title 11 cases
Any deficiency (together with all interest, additional amounts, and additions to the tax provided by law) determined by the Secretary in respect of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44 on—
(1)
the debtor’s estate in a case under title 11 of the United States Code, or
(2)
the debtor, but only if liability for such tax has become res judicata pursuant to a determination in a case under title 11 of the United States Code,
may, despite the restrictions imposed by section 6213(a) on assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law.
(c)
Claim filed despite pendency of tax court proceedings
In the case of a tax imposed by subtitle A or B or by chapter 41, 42, 43, or 44—
(1)
claims for the deficiency and for interest, additional amounts, and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or the case under title 11 of the United States Code) is pending, despite the pendency of proceedings for the redetermination of the deficiency pursuant to a petition to the Tax Court; but
(2)
in the case of a receivership proceeding, no petition for any such redetermination shall be filed with the Tax Court after the appointment of the receiver.
([Aug. 16, 1954, ch. 736], [68A Stat. 838]; [Pub. L. 85–866, title I, § 88], Sept. 2, 1958, [72 Stat. 1665]; [Pub. L. 94–455, title XIX], §§ 1906(b)(13)(A), (c)(1), Oct. 4, 1976, [90 Stat. 1834], 1835; [Pub. L. 96–589, § 6(g)(1)], Dec. 24, 1980, [94 Stat. 3409]; [Pub. L. 101–239, title VII, § 7841(d)(2)], Dec. 19, 1989, [103 Stat. 2428].)