[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6852-1]

[Page 462]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                 Jeopardy, Bankruptcy, and Receiverships
 
Sec. 301.6852-1  Termination assessments of tax in the case of flagrant 
political expenditures of section 501(c)(3) organizations.

    (a) Authority for making. Any assessment under section 6852 as a 
result of a flagrant violation by a section 501(c)(3) organization of 
the prohibition against making political expenditures must be authorized 
by the District Director.
    (b) Determination of income tax. An organization shall be subject to 
an assessment of income tax under section 6852 only if the flagrant 
violation of the prohibition against making political expenditures 
results in revocation of the organization's tax exemption under section 
501(a) because it is not described in section 501(c)(3). An organization 
subject to such an assessment is not liable for income taxes for any 
period prior to the effective date of the revocation of the 
organization's tax exemption.
    (c) Payment. Where a District Director has made a determination of 
income tax under paragraph (b) of this section or of section 4955 excise 
tax, notwithstanding any other provision of law, any tax will become 
immediately due and payable. The taxpayer is required to pay the amount 
of the assessment within 10 days after the District Director sends the 
notice and demand for immediate payment regardless of the filing of an 
administrative appeal or of a court petition. Regardless of filing an 
administrative appeal or of petitioning a court, enforced collection 
action may proceed after the 10-day payment period unless the taxpayer 
posts the bond described in section 6863. For purposes of collection 
procedures such as section 6331 (regarding levy), assessments under the 
authority of paragraph (a) of this section do not constitute situations 
in which the collection of such tax is in jeopardy and, therefore, do 
not suspend normal collection procedures.
    (d) Effective date. This section is effective December 5, 1995.

[T.D. 8628, 60 FR 62212, Dec. 5, 1995]

                          jeopardy assessments