on assessment and collection Subsection (c) of section 6501 of the Internal Revenue Code of 1986 (relating to exceptions) is amended by adding at the end the following new paragraph: (12) Deduction claimed for wages paid to unauthorized aliens In the case of a return of tax on which a deduction is shown in violation of section 162(c)(4), any tax under chapter 1 may be assessed, or a proceeding in court for the collection of such tax may be begun without assessment, at any time within 6 years after the return was filed. . (c) Use of documentation for enforcement purposes Section 274A of the Immigration and Nationality Act ( 8 U.S.C. 1324a ) is amended— (1) in subparagraph (b)(5), by inserting , section 162(c)(4) of the Internal Revenue Code of 1986, after enforcement of this Act