[Code of Federal Regulations]
[Title 27, Volume 2]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR70.102]

[Page 253]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 70_PROCEDURE AND ADMINISTRATION--Table of Contents
 
      Subpart D_Collection of Excise and Special (Occupational) Tax
 
Sec.  70.102  Coordination with title 11.

    (a) Certain failures to pay tax. No addition to the tax shall be 
made under section 6651 of the Internal Revenue Code 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 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
    (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. Paragraph (a) of this section 
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.

(26 U.S.C. 6658)

[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated by T.D. ATF-301, 
55 FR 47606, Nov. 14, 1990]