26 U.S.C. § 6873
Section 6873 · Unpaid claims
Amended 3 times on record
Applied in 10 court decisions — leading case United States v. Verlinsky (1972)
Most recently applied in Irvin v. United States Ex Rel. Internal Revenue Service (In Re Irvin) (February 1989)
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.
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.
(1) For suspension of running of period of limitations on collection, see section 6503(b).
(2) For extension of time for payment, see section 6161(c).
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1980—Subsec. (a). Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
1976—Subsec. (a). 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
Payment on notice and demand, see section 6155 of this title.