PRIA, Government Policy, Made Personal

Summary

When the Secretary sends a written demand, the taxpayer must pay the amount requested at the place and time the demand says. That payment includes the tax plus any interest, extra amounts, additions to tax, and assessable penalties. Limits and special rules are found elsewhere: rules on deficiency assessments in Tax Court are in sections 6212 and 6213, rules about claims in receivership are in section 6873, and rules on jeopardy assessments are in subchapter A of chapter 70.

Title 26, §6155

Internal Revenue Code, Source: USLM XML via OLRC

(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

(1)For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see section 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.

Notes & Related Subsidiaries

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 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.

§6155 Payment on Notice and Demand