26 U.S.C. § 6155
Section 6155 · Payment on notice and demand
Amended 3 times on record
Applied in 10 court decisions — leading case Chisholm v. Scott (1974)
Most recently applied in 356 F. Supp. 2d 391 - United States v. Isley (September 2004)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
(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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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”.
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.
Cross References
Additions to tax and additional amounts generally, see section 6651 et seq. of this title.
Interest on underpayment or nonpayment of tax, see section 6601 of this title.
Lien for taxes, see section 6321 of this title.
Notice and demand for tax, see section 6303 of this title.