§ 6873. Unpaid claims

• (a) 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)
  • (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).