26 CFR 301.6155-1

§ 301.6155-1 Payment on notice and demand.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 301.6155-1, § 301.6155-1 Payment on notice and demand, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114252
Permanent ID: ys:prov:114252@1
SHA-256: c52065d0448e696106a1afcae3ff76f07a38f07445337cdabded6d7bfd549d5e

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Full text

Upon receipt of notice and demand from the district director (including the Director of International Operations) or the director of the regional service center, 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 the tax, and assessable penalties) stated in such notice and demand.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.