37 U.S.C. § 558 — Income tax deferment

Notwithstanding any other provision of law, a Federal income-tax return or payment by a uniformed-service member^* who is in a missing status^* when it would otherwise be due is not due until the earlier of these dates: (1) the 15th day of the third month after the month in which the member stopped being in a missing status, except that this first deadline does not count a cessation of missing status caused by death or incompetency, and unless the member is again in a missing status before the end of that 15th day; or (2) the 15th day of the third month after the month in which an executor, administrator, or conservator is appointed for the taxpayer’s estate. The Secretary of the Treasury or the Secretary’s delegate may extend the filing or payment time as in other cases. The Government may also assess and collect the tax under sections 6851, 6861, and 6871 of the Internal Revenue Code of 1986 when assessment or collection is at risk, or when there is bankruptcy or receivership.