Current through Pub. L. 119-100Open in workspace

§ 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 .

(2) For extension of time for payment, see section .

(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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6873

Source: decipher.legal/usc/26/6873 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)