CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC.›Subchapter B— Receiverships, Etc.

§ 6873. Unpaid claims

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States

(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).

(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.)

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▸Contents — 26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

26 U.S.C. Subtitle F — Procedure and Administration (Internal Revenue Code)

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