(a) General rule 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.
Amended 1976, 1980
- 1980 Pub. L. 96-589 Pub. L. 96–589 struck out reference to proceedings under the Bankruptcy Act.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
(b) Cross references
(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).