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26 USC § 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes 

---
identifier: "/us/usc/t26/s6862"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6862 - Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6862"
section_name: "Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes"
chapter_number: 70
chapter_name: "JEOPARDY, RECEIVERSHIPS, ETC."
subchapter_number: "A"
subchapter_name: "Jeopardy"
part_number: "II"
part_name: "JEOPARDY ASSESSMENTS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 93–406, title II, § 1016(a)(25), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–222, title I, § 108(b)(1)(C), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96–223, title I, § 101(f)(9), Apr. 2, 1980, 94 Stat. 253; Pub. L. 100–418, title I, § 1941(b)(2)(N), Aug. 23, 1988, 102 Stat. 1324.)"
---

# § 6862. Jeopardy assessment of taxes other than income, estate, gift, and certain excise taxes

**(a)** **Immediate assessment** If the Secretary believes that the collection of any tax (other than income tax, estate tax, gift tax, and the excise taxes imposed by chapters 41, 42, 43, and 44) under any provision of the internal revenue laws will be jeopardized by delay, he shall, whether or not the time otherwise prescribed by law for making return and paying such tax has expired, immediately assess such tax (together with all interest, additional amounts, and additions to the tax provided for by law). Such tax, additions to the tax, and interest shall thereupon become immediately due and payable, and immediate notice and demand shall be made by the Secretary for the payment thereof.

**(b)** **Immediate levy** For provision permitting immediate levy in case of jeopardy, see section 6331(a).

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 836; Pub. L. 93–406, title II, § 1016(a)(25), Sept. 2, 1974, 88 Stat. 931; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–222, title I, § 108(b)(1)(C), Apr. 1, 1980, 94 Stat. 226; Pub. L. 96–223, title I, § 101(f)(9), Apr. 2, 1980, 94 Stat. 253; Pub. L. 100–418, title I, § 1941(b)(2)(N), Aug. 23, 1988, 102 Stat. 1324.)

## Editorial Notes

### Amendments

1988—Subsec. (a).  substituted “and 44” for “44, and 45”.

1980—Subsec. (a).  which directed the substitution of “the excise taxes imposed by chapters 41, 42, 43, 44, and 45” for “certain excise taxes” was executed by inserting reference to chapter 45 in view of the amendment by .

substituted “the taxes imposed by chapters 41, 42, 43, and 44” for “certain excise taxes”.

1976—Subsec. (a).  struck out “or his delegate” after “Secretary” wherever appearing.

1974— substituted “, gift, and certain excise taxes” for “, and gift taxes” in section catchline and “gift tax, and certain excise taxes)” for “and gift tax)” in subsec. (a).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1988 Amendment

Amendment by  applicable to crude oil removed from the premises on or after , see , set out as a note under .

### Effective Date of 1980 Amendments

Amendment by  applicable to periods after , see , set out as a note under .

Amendment by  effective as if included in the provisions of the Black Lung Benefits Revenue Act of 1977, , see , set out as a note under .

### Effective Date of 1974 Amendment

Amendment by  applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by  applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .