Page:United States Statutes at Large Volume 94 Part 3.djvu/765

 PUBLIC LAW 96-589—DEC. 24, 1980

94 STAT. 3409

(f) CREDIT AGAINST FEDERAL UNEMPLOYMENT TAX NOT REDUCED IN CERTAIN CASES.—Subsection (a) of section 3302 (relating to credits

^6 USC 3302.

against unemployment tax) is amended by adding at the end thereof the following new paragraph: "(5) In the case of wages paid by the trustee of an estate under title 11 of the United States Code, if the failure to pay contribu- n USC lOl et tions on time was without fault by the trustee, paragraph (3) *^^ shall be applied by substituting '100 percent' for '90 percent'." (g) REMOVAL OF PROVISION FOR IMMEDIATE ASSESSMENT IN CERTAIN TITLE 11 CASES.—

(1) IN GENERAL.—Section 6871 (relating to claims for income, ^6 USC 6871. estate, and gift taxes in bankruptcy and receivership proceedings) is amended to read as follows: "SEC. 6871. CLAIMS FOR INCOME, ESTATE, GIFT, AND CERTAIN EXCISE TAXES IN RECEIVERSHIP PROCEEDINGS, ETC. "(a) IMMEDIATE ASSESSMENT IN RECEIVERSHIP PROCEEDINGS.—On

the appointment of a receiver for the taxpayer in any receivership proceeding before any court of the United States or of any State or of the District of Columbia, any deficiency (together with all interest, additional amounts, and additions to the tax provided by law) determined by the Secretary in respect of a tax imposed by subtitle A or B or by chapter 41, 42, 43, 44, or 45 on such taxpayer may, despite the restrictions imposed by section 6213(a) on assessments, be imme diately assessed if such deficiency has not theretofore been assessed in accordance with law.

^^,V^£3/, ^^2}-!

4911, 4940, 4971, 4981 ante, p.

230

"(b) IMMEDIATE ASSESSMENT WITH RESPECT TO CERTAIN TITLE 11

CASES.—Any deficiency (together with all interest, additional amounts, and additions to the tax provided by law) determined by the Secretary in respect of a tax imposed by subtitle A or B or by chapter 41,42,43,44, or 45 on— "(1) the debtor's estate in a case under title 11 of the United States Code, or "(2) the debtor, but only if liability for such tax has become res judicata pursuant to a determination in a case under title 11 of the United States Code, may, despite the restrictions imposed by section 6213(a) on assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law. "(c) CLAIM FILED DESPITE PENDENCY OF TAX COURT PROCEEDINGS.—

In the case of a tax imposed by subtitle A or B or by chapter 41, 42, 43, 44, or 45— "(1) claims for the deficiency and for interest, additional amounts, and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the receivership proceeding (or the case under title 11 of the United States Code) is pending, despite the pendency of proceedings for the redetermination of the deficiency pursuant to a petition to the Tax Court; but "(2) in the case of a receivership proceeding, no petition for any such redetermination shall be filed with the Tax Court after the appointment of the receiver." (2) AMENDMENT OF SECTION 6873.—Subsection (a) of section 26 USC 6873 6873 (relating to unpaid claims) is amended by striking out "or any proceeding under the Bankruptcy Act". (3) CLERICAL AMENDMENTS.—

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