
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6873]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                CHAPTER 70--JEOPARDY, RECEIVERSHIPS, ETC.
 
                    Subchapter B--Receiverships, Etc.
 
Sec. 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 6503(b).
            (2) For extension of time for payment, see section 6161(c).

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-589, 
Sec. 6(g)(2), Dec. 24, 1980, 94 Stat. 3409.)


                               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''.


                    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.
