§ 6658. Coordination with title 11
(a)
Certain failures to pay tax
No addition to the tax shall be made under section
6651,
6654, or
6655 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
(b)
Exception for collected taxes
Subsection (a) 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.