Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6658
Coordination with title 11
# (a) Certain failures to pay tax
No addition to the tax shall be made under section 6651, 6654, or 6655 for failure to make timely payment of tax with respect to a period during which a case is pending under title 11 of the United States Code— (1) if such tax was incurred by the estate and the failure occurred pursuant to an order of the court finding probable insufficiency of funds of the estate to pay administrative expenses, or (2) if— (A) such tax was incurred by the debtor before the earlier of the order for relief or (in the involuntary case) the appointment of a trustee, and (B)(i) the petition was filed before the due date prescribed by law (including extensions) for filing a return of such tax, or (ii) the date for making the addition to the tax occurs on or after the day on which the petition was filed.
# (b) Exception for collected taxes
Subsection (a) shall not apply to any liability for an addition to the tax which arises from the failure to pay or deposit a tax withheld or collected from others and required to be paid to the United States.
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Nearby sections (25 sections)
- 6611 · Interest on overpayments
- 6612 · Cross references
- 6621 · Determination of rate of interest
- 6622 · Interest compounded daily
- 6631 · Notice requirements
- 6651 · Failure to file tax return or to pay tax
- 6652 · Failure to file certain information returns, registration…
- 6653 · Failure to pay stamp tax
- 6654 · Failure by individual to pay estimated income tax
- 6655 · Failure by corporation to pay estimated income tax
- 6656 · Failure to make deposit of taxes
- 6657 · Bad checks
- 6658 · Coordination with title 11
- 6659 · [§§6659 to 6661. Repealed. Pub. L. 101–239, title VII,…
- 6662 · Imposition of accuracy-related penalty on underpayments
- 6662A · Imposition of accuracy-related penalty on understatements with…
- 6663 · Imposition of fraud penalty
- 6664 · Definitions and special rules
- 6665 · Applicable rules
- 6671 · Rules for application of assessable penalties
- 6672 · Failure to collect and pay over tax, or attempt to evade or…
- 6673 · Sanctions and costs awarded by courts
- 6674 · Fraudulent statement or failure to furnish statement to employee
- 6675 · Excessive claims with respect to the use of certain fuels
- 6676 · Erroneous claim for refund or credit