Title 26 — Internal Revenue CodeRelease 119-73

§6873 Unpaid claims

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— - Receiverships, Etc. › § 6873

Last updated Apr 6, 2026|Official source

Summary

After a receivership ends, a taxpayer must pay any part of a tax claim that remained unpaid when the Secretary gives notice and demands payment. Rules about pausing the time the government has to collect and about extending payment time are in sections 6503(b) and 6161(c).

Full Legal Text

Title 26, §6873

Internal Revenue Code — Source: USLM XML via OLRC

(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).

Legislative History

Notes & Related Subsidiaries

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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6873

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73