Title 26 — Internal Revenue CodeRelease 119-73

§6873 Unpaid Claims

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

Last updated Apr 6, 2026|Official source

Summary

If a tax claim allowed in a receivership proceeding is still unpaid when the proceeding ends, the taxpayer must pay the remaining amount after the IRS sends notice and demand. Separate rules pause the collection time limit during the proceeding and allow extra time to pay.

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