2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 62 - Time and Place for Paying Tax
Subchapter A - Place and Due Date for Payment of Tax
Sec. 6155 - Payment on notice and demand
| 26 U.S.C. § 6155 (2021) |
| §6155. Payment on notice and demand |
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(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 sections 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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, §6(i)(7), Dec. 24, 1980, 94 Stat. 3410.) |
| 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 AMENDMENT Amendment 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. |
| United States Code, 2018 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 62 - TIME AND PLACE FOR PAYING TAX Subchapter A - Place and Due Date for Payment of Tax Sec. 6155 - Payment on notice and demand |
| section 6155 |
| 2021 |
| January 3, 2022 |
| No |
| standard |
| 90 Stat. 1834 94 Stat. 3410 |
| Public Law 94-455, Public Law 96-589 |
