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.
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.
A prior section
6658, act Aug. 16, 1954, ch. 736, 68A Stat. 826, authorized inclusion as part of the tax a 25 percent penalty in cases of violations or attempted violations of section
6851 of this title, prior to repeal by Pub. L. 96–167, § 6(a),Dec. 29, 1979, 93 Stat. 1276.
Effective Date
Section effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as an Effective Date of 1980 Amendment note under section
108 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
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26 USC
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