26 USC 6873 – Unpaid claims
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(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).
Terms Used In 26 USC 6873
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701