Unpaid claims

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 70 - JEOPARDY, RECEIVERSHIPS, ETC. Subchapter B - Receiverships, Etc. Sec. 6873 - Unpaid claims From the U.S. Government Publishing Office, www.gpo.gov

§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).

(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

Amendments 1980—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.