{"data":{"id":"us/26-u.s.c.-6216","jurisdiction":"us","citation":"26 U.S.C. § 6216","heading":"Cross references","body":"(1) For procedures relating to receivership proceedings, see subchapter B of chapter 70. (2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70. (3) For procedures relating to claims against transferees and fiduciaries, see chapter 71. (4) For procedures relating to partnership items, see subchapter C.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 63—ASSESSMENT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"63651106d9bd471dc7c2415663edca3246c2626ca6305aa95abc947e0964938a","source_id":"us","stale":false,"prev":"us/26-u.s.c.-6215","next":"us/26-u.s.c.-6221"},"notice":"GroundRules: Original legal text. Not legal advice."}