90 STAT. 1696
PUBLIC LAW 94-455—OCT. 4, 1976 in part) the amount assessed or demanded, or to take such other action as the court finds appropriate. " (c) EXTENSION o r 2 0 - D A Y PERIOD W H E R E TAXPAYER So R E Q U E S T S. —
If the taxpayer requests an extension of the 20-day period set forth i n subsection (b)(2) and establishes reasonable grounds why such extension should be granted, the district court may g r a n t an extension of not more than 40 additional days. " (d) COMPUTATION OF D A Y S. — For purposes of this section, Saturday, Sunday, or a legal holiday in the District of Columbia shall not be counted as the last day of any period. " (e) V E N U E. — A civil action under subsection (b) shall be commenced only in the judicial district described in section 1402(a)(1) or (2) of title 28, United States Code.
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" (f) F I N A L I T Y OF DETERMINATION. — Any determination m a d e by a
district court under this section shall be final and conclusive and shall not be reviewed by any other court. " (g) BURDEN OF P R O O F. — " (1) REASONABLENESS OF TERMINATION OR JEOPARDY ASSESS-
M E N T. — I n an action under subsection (b) involving the issue of whether the making of an assessment under section 6851, 6861, or 6862 is reasonable under the circumstances, the burden of proof in respect to such issue shall be upon the Secretary. " (2) REASONABLENESS OF AMOUNT OF ASSESSMENT.—In an action
under subsection (b) involving the issue of whether a n amount assessed or demanded as a result of action taken under section 6851, 6861, or 6862 is a p p r o p r i a t e under the circumstances, the Secretary shall provide a written statement which contains any information with respect to which his determination of the amount assessed was based, but the burden of proof in respect of such issue shall be upon the taxpayer." (b) JEOPARDY ASSESSMENT OF INCOME T A X. — (1) TERMINATION ASSESSMENTS.—So much
26 USC 6851.
of
section
6851
(relating to termination of taxable year) as precedes subsection (c) is amended to read as follows: "SEC. 6851. TERMINATION ASSESSMENTS OF INCOME TAX. " (a) AUTHORITY FOR M A K I N G. —
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" (1) IN GENERAL.—If the Secretary finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal liiiPself or his property therein, or to do any other act (including in the case of a corporation dist r i b u t i n g all or a part of its assets in liquidation or otherwise) tending to prejudice or to render wholly or partially ineffectual proceedings to collect the income tax for the current or the immediately preceding taxable year unless such proceeding be brought without delay, the Secretary shall immediately make a determination of tax for the current taxable year or for the pre. ceding taxable year, or both, as the case may be, and notwithstanding any other provision of law, such tax shall become immediately due and payable. The Secretary shall immediately assess the amount of the tax so determined (together with all interest, additional amounts, and additions to the tax provided by law) for the current taxable year or such preceding taxable year, or both, as the case may be, and shall cause notice of such determination and assessment to be given the taxpayer, together with a demand for immediate payment of such tax.
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