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U.S. Code as of:
01/19/04
Section 558. Income tax deferment
Notwithstanding any other provision of law, a Federal income tax
return of, or the payment of a Federal income tax by, a member of a
uniformed service who, at the time the return or payment would
otherwise become due, is in a missing status, does not become due
until the earlier of the following dates -
(1) the fifteenth day of the third month in which he ceased
(except by reason of death or incompetency) being in a missing
status, unless before the end of that fifteenth day he is again
in a missing status; or
(2) the fifteenth day of the third month after the month in
which an executor, administrator, or conservator of the estate of
the taxpayer is appointed.
That due date is prescribed subject to the power of the Secretary
of the Treasury or his delegate to extend the time for filing the
return or paying the tax, as in other cases, and to assess and
collect the tax as provided by sections 6851, 6861, and 6871 of the
Internal Revenue Code of 1986 in cases in which the assessment or
collection is jeopardized and in cases of bankruptcy or
receivership.
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