FEDERAL · 26 U.S.C. · Chapter 70
Unpaid claims
Current through Pub. L. 119-102
(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
Free access — add to your briefcase to read the full text and ask questions with AI
26 U.S.C. § 6873 (Unpaid claims) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
United States v. Isadore Verlinsky, A/K/A Isadore Verlin, and Murray Verlinsky, A/K/A Murray Verlin
459 F.2d 1085 (Fifth Circuit, 1972)
United States v. Jerome Kalishman, Trustee in Bankruptcy of Seymour Wallas and Company, Bankrupt
346 F.2d 514 (Eighth Circuit, 1965)
In the Matter of Johnson Electrical Corporation, Debtor. United States of America v. Johnson Electrical Corporation, Debtor-Appellee
442 F.2d 281 (Second Circuit, 1971)
United States v. Benson
88 B.R. 210 (W.D. Missouri, 1988)
Irvin v. United States Ex Rel. Internal Revenue Service (In Re Irvin)
95 B.R. 1014 (W.D. Missouri, 1989)
Schafer v. United States
353 F. Supp. 677 (D. Kansas, 1972)
Source Credit
History
(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.)
Editorial Notes
(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).
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). 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.
Editorial Notes
Amendments
1970—Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837, added item 6905.
(2) For extension of time for payment, see section 6161(c).
Editorial Notes
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). 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.
Editorial Notes
Amendments
1970—Pub. L. 91–614, title I, §101(e)(2), Dec. 31, 1970, 84 Stat. 1837, added item 6905.