# 26 U.S.C. § 6873: Unpaid claims

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6873>. Cite pinpoints as 26 U.S.C. § 6873(a)(1).

## § 6873(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.

## § 6873(b) Cross references

**§ 6873(b)(1)** For suspension of running of period of limitations on collection, see section 6503(b).

**§ 6873(b)(2)** For extension of time for payment, see section 6161(c).

## Regulations

- [Treas. Reg. § 301.6873-1](/26/reg/301.6873-1.md): Unpaid claims in bankruptcy or receivership proceedings. (interprets § 6873)

## Connections

Cites: § 6161 Extension of time for paying tax; § 6503 Suspension of running of period of limitation

Cited by: § 6155 Payment on notice and demand

Derived from: 1939 § 274; 1939 § 1015(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 838
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3409