yourstate.us
Home / United States / 26 U.S.C.
26 U.S.C. § 6155

Payment on notice and demand

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Get this as JSONEmbed this
Cite this
Citation
26 U.S.C. § 6155, Payment on notice and demand, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464053
Permanent ID
ys:prov:464053@1
SHA-256
52fc50bb677d08bb03bb526a383ff496846c0ab7438162236d3ecd0718f3c553

The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.

Full text

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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 96-589(H.R. 5043)1980-12-24
    Bankruptcy Tax Act of 1980
    House: no recorded tallySenate: no recorded tally