Title 26 — Internal Revenue CodeRelease 119-73not60
§6155 Payment on Notice and Demand
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 62— TIME AND PLACE FOR PAYING TAX › Subchapter A— Place and Due Date for Payment of Tax › § 6155
Summary
When you get a notice and demand from the Secretary, you must pay the tax shown, including any interest, additions, extra amounts, and penalties, at the time and place listed. See sections 6212, 6213, 6873, and subchapter A of chapter 70 for limits and special rules.
Full Legal Text
Title 26, §6155
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)(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.
Legislative History
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6155
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60