TERMINATION OF TAXABLE YEAR IN CASE OF DEPARTING ALIENS.

SEC. 87. TERMINATION OF TAXABLE YEAR IN CASE OF DEPARTING ALIENS. Subsection (d) of section 6851 (relating to departure of alien) is amended to read as follows: “(d) Departure of Alien.— Subject to such exceptions as may, by regulations, be prescribed by the Secretary or his delegate— “(1) No alien shall depart from the United States unless he first procures from the Secretary or his delegate a certificate that he has complied with all the obligations imposed upon him by the income tax laws. “(2) Payment of taxes shall not be enforced by any proceedings under the provisions of this section prior to the expiration of the time otherwise allowed for paying such taxes if, in the case of an alien about to depart from the United States, the Secretary or his delegate determines that the collection or the tax will not be jeopardized by the departure of the alien.”