FEDERAL · 26 U.S.C. · Chapter 62
Payment on notice and demand
Current through Pub. L. 119-102
(a)General rule
Upon receipt of notice and demand from the Secretary, there shall be paid at the place and time stated in such notice the amount of any tax (including any interest, additional amounts, additions to tax, and assessable penalties) stated in such notice and demand.
(b)Cross references
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Related
Chisholm v. Scott
526 P.2d 1300 (New Mexico Court of Appeals, 1974)
Laing v. United States
364 F. Supp. 469 (D. Vermont, 1973)
Ackerman v. Price Waterhouse
156 Misc. 2d 865 (New York Supreme Court, 1992)
Pine Builders, Inc. v. United States
413 F. Supp. 77 (E.D. Virginia, 1976)
Morton-Norwich Products, Inc. v. United States
602 F.2d 270 (Court of Claims, 1979)
In Re Bertelt
206 B.R. 587 (M.D. Florida, 1996)
United States v. Doyle
276 F. Supp. 2d 415 (W.D. Pennsylvania, 2003)
Bertelt v. United States (In Re Bertelt)
206 B.R. 579 (M.D. Florida, 1996)
Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)
Editorial Notes
(1) For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.
(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.
Editorial Notes
Amendments
1980—Subsec. (b)(2). Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
1976—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.
(2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.
Editorial Notes
Amendments
1980—Subsec. (b)(2). Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
1976—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.