26 U.S.C. § 6873

Current through P.L. 118-47 (published on www.congress.gov on 03/23/2024)

Section 6873 - Unpaid claims

(a) General rule

Any portion of a claim for taxes allowed in a receivership proceeding which is unpaid shall be paid by the taxpayer upon notice and demand from the Secretary after the termination of such proceeding.

(b) Cross references

(1) For suspension of running of period of limitations on collection, see section 6503(b).

(2) For extension of time for payment, see section 6161(c).

26 U.S.C. § 6873

Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94-455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, §6(g)(2), Dec. 24, 1980, 94 Stat. 3409.

EDITORIAL NOTES

AMENDMENTS1980-Subsec. (a). Pub. L. 96-589 struck out reference to proceedings under the Bankruptcy Act.1976-Subsec. (a). Pub. L. 94-455 struck out "or his delegate" after "Secretary".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589 set out as a note under section 108 of this title.

Secretary

The term "Secretary" means the Secretary of the Treasury or his delegate.

taxpayer

The term "taxpayer" means any person subject to any internal revenue tax.