Title 26, Internal Revenue CodeRelease 119-110
§6873 Unpaid Claims
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 70 — JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter B — Receiverships, Etc. › § 6873
Summary
After a receivership ends, the taxpayer must pay any part of an allowed tax claim that was still unpaid when the Secretary sends a written demand. See section 6503(b) about pausing the time to collect and 6161(c) about getting more time to pay.
Full Legal Text
Title 26, §6873
Internal Revenue Code, Source: USLM XML via OLRC
(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).
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
Sep 22, 2026
Release point: 119-110