PUBLIC LAW 94-455—OCT. 4, 1976
9 0 STAT. 1697
" (2) COMPUTATION OF T A X. — I n the case of a c u r r e n t tax a b l e
year, the Secretary shall determine the tax for the period beginn i n g on the first d a y of such current taxable year and ending on the date of the determination under paragraph (1) as though such period were a taxable year of the taxpayer, and shall take into account any p r i o r determination made under this subsection with respect to such current taxable year. "(3)
TREATMENT OF AMOUNTS COLLECTED.—Any a m o u n t s col-
lected as a result of any assessments under this subsection shall, to the extent thereof, be treated as a payment of tax for such taxable year.
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" (4) T H I S SECTION INAPPLICABLE WHERE SECTION e s e i APPLIES.—
T h i s section shall not authorize any assessment of tax for the preceding taxable year which is made after the due date of the tax p a y e r ' s return for such taxable year (determined with regard to any extensions). " (b) NOTICE OF D E F I C I E N C Y. — I f a n assessment of tax is m a d e under
the authority of subsection (a), the Secretary shall mail a notice under section 6212(a) for the taxpayer's full taxable year (determined without regard to any action taken under subsection (a)) with respect to which such assessment was made within 60 days after the later of (i) the due date of the taxpayer's return for such taxable year (determined with regard to any extensions), or ( i i) the date such tax p a y e r files such return. Such deficiency may be in a n amount greater or less than the amount assessed under subsection (a). " (2) BONDS.—Section 6851 is amended by striking out subsection (e) (relating to bonds) and inserting in lieu thereof the following:
26 USC 6851.
" (e) SECTIONS 6861 (f) AND (g) To A P P L Y. — The provisions of sec-
tion 6861(f) (relating to collection of u n p a i d amounts) and 6861(g) (relating to abatement if jeopardy does not exist) shall a p p l y with respect to any assessment made under subsection (a). " (f) CROSS REFERENCES.—
"(1) For provisions permitting immediate levy in case of jeopardy, see section 6331(a). "(2) For provisions relating to the review of jeopardy, see section, ,^^^ 7429." Ante, p. 1695. (c) T E C H N I C A L AND CONFORMING AMENDMENTS. —
(1) Section 1346(e) of title 28, United States Code (relati n g to jurisdiction of district courts with the United States a s defendant) is amended by inserting " o r section 7429" immediately after "section 7426". (2) Section 4 4 3 (a)(3) (relating to returns for terminated 26 USC 443. period) is repealed. (3) Section 6091(b) (relating to place for filing returns) is 26 USC 6091. amended— (A) by striking out " and " a t the end of paragraph (1)(B) (iii) thereof, and by striking out paragraph (1)(B) (iv) and the m a t t e r following such paragraph and inserting i n lieu thereof the following: " ( i v) nonresi(fent alien persons, and Regulations. " (v) persons with respect to whom a n assessment was made under section 6851(a) (relating to termination assessments) with respect to the taxable year, shall be made at such place as the Secretary may by regulations designate."; and (B) by striking out " and " a t the end of paragraph (2)(B) ( i i), and by striking out paragraph (2)(B) (iii) and the
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