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26 U.S.C. § 6873

Title 26 Chapter 70 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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).

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