§ 301.6155-1 Payment on notice and demand.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(a) General rule 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.
(b) Cross references
(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.
Amended 1980
- 1980 Pub. L. 96-589 Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
(3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.