1381

Immediate assessment\n(a) Upon the adjudication of bankruptcy of any taxpayer in any bankruptcy proceeding or the appointment of a receiver for any taxpayer in any receivership proceeding, any deficiency (together with all interest, additional amounts, or additions to the tax provided by law) determined by the Director in respect of a tax imposed by the Virgin Islands income tax law upon such taxpayer shall, despite the restrictions imposed by section 943(a) of this title upon assessments, be immediately assessed if such deficiency has not theretofore been assessed in accordance with law.\nClaim filed despite pendency of district court proceedings\n(b) In the case of a tax imposed by the Virgin Islands income tax law claims for the deficiency and such interest, additional amounts, and additions to the tax may be presented, for adjudication in accordance with law, to the court before which the bankruptcy or receivership proceeding is pending, despite the pendency of proceedings for the redetermination of the deficiency in pursuance of a petition to the district court; but no petition for any such redetermination shall be filed with the district court after the adjudication of

r the redetermination of the deficiency in pursuance of a petition to the district court; but no petition for any such redetermination shall be filed with the district court after the adjudication of bankruptcy, approval of the petition in any other bankruptcy proceeding, or the appointment of the receiver.