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26 U.S.C. § 6873

Unpaid claims

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

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26 U.S.C. § 6873, Unpaid claims, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/464333
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Full text

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.

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 The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.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