26 U.S.C. § 6151

Time and place for paying tax shown on returns

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(a) General rule

Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).

(b) Exceptions(1) Income tax not computed by taxpayer

If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.

(2) Use of government depositaries

For authority of the Secretary to require payments to Government depositaries, see section 6302(c).

In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).

(Aug. 16, 1954, ch. 736, 68A Stat. 757; Pub. L. 89–713, § 1(b), Nov. 2, 1966, 80 Stat. 1108; Pub. L. 94–452, § 3(c)(2), Oct. 2, 1976, 90 Stat. 1514; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Subsec. (a). Pub. L. 94–452 substituted “subchapter,” for “section,”.

1966—Subsec. (a). Pub. L. 89–713 substituted the revenue officer with whom the return is filed for the principal internal revenue officer for the internal revenue district in which the return is required to be filed as the description of the person to whom the tax is paid.

Statutory Notes and Related SubsidiariesEffective Date of 1976 Amendment

Pub. L. 94–452, § 3(e), Oct. 2, 1976, 90 Stat. 1514, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:“(1)In general.—The amendments made by this section [enacting section 6158 of this title and amending this section and sections 6503 and 6601 of this title] shall take effect on October 1, 1977, with respect to sales after July 7, 1970, in taxable years ending after July 7, 1970, but only in the case of qualified bank holding corporations (within the meaning of section 1103(b) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954], as amended by section 2(a) of this Act).“(2)Special rule for certifying sales which have already taken place.—For purposes of section 6158(a) of the Internal Revenue Code of 1986 (as added by subsection (a) of this section) in the case of any sale which takes place on or before the 90th day after the date of the enactment of this Act [Oct. 2, 1976], a certification by the Federal Reserve Board described in section 6158(a) shall be treated as made before the sale if application for such certification is made before the close of the 90th day after the date of the enactment of this Act [Oct. 2, 1976].“(3)Refund of tax.—“(A)In general.—If any tax attributable to a sale which occurred before October 1, 1977, is payable in annual installments by reason of an election under section 6158(a) of the Internal Revenue Code of 1986, any portion of such tax for which the due date of the installment does not occur before October 1, 1977, shall, on application of the taxpayer, be treated as an overpayment of tax.“(B)Interest on overpayments.—For purposes of section 6611(b) in the case of any overpayment attributable to subparagraph (A), the date of the overpayment shall be the day which is 6 months after the latest of the following:“(i) the date on which application for refund or credit of such overpayment is filed,“(ii) the due date prescribed by law (determined without extensions) for filing the return of tax under chapter 1 of the Internal Revenue Code of 1986 for the taxable year the tax of which is being refunded or credited, or“(iii) the date of the enactment of this Act [Oct. 2, 1976].“(C)Extension of period of limitations.—If any refund or credit of tax attributable to the application of subparagraph (A) is prevented at any time before October 1, 1978, by the operation of any law or rule of law, refund or credit of such overpayment may, nevertheless, be made or allowed if claim therefor is filed before October 1, 1978.”

Effective Date of 1966 Amendment

Amendment by Pub. L. 89–713 effective Nov. 2, 1966, see section 6 of Pub. L. 89–713, set out as a note under section 6091 of this title.

Notes of Decisions

Cited in 103 cases (5 in the last 5 years), 1956–2023 · leading case: Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011).

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Seven-Sky v. Holder, 661 F.3d 1 (D.C. Cir. 2011). · cites it 6× “In those situations, the tax is typically collected by the IRS when the taxpayer submits his or her tax return, see 26 U.S.C. §§ 6151 , 6201, 6202, 6302, and thus before the taxpayer brings a lawsuit challenging the tax and seeking a refund.”

Nicholas v. United States, 384 U.S. 678 (1966). · cites it 2× “Nothing in § 6151 of the Internal Revenue Code, 26 U. S. C. § 6151 (1964 ed.), which obliges the person required to file a return to pay the tax in question, imposes any obligation on the trustee other than in his capacity as the representative of the bankrupt estate.”

Metro. Life Ins. Co. v. Hamer, 2013 IL 114234 (Ill. 2013). “See 26 U.S.C. § 6151 (a) (2006); Baral v. United States, 528 U.”

Pryor v. New York (In re Waring), 491 B.R. 324 (Bankr. E.D.N.Y. 2013). · cites it 8× “In support, the Trustee points to the language of the Internal Revenue Code, 26 U.S.C. § 6151 (a), which provides that: Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return…”

Holywell Corp. v. Smith, 503 U.S. 47 (1992). “We conclude in this case that the trustee must pay the tax due on the income attributable to the corporate debtors’ property because § 6012(b)(3) requires him to make a return as the “assignee” of the “property .”

In Re Shank, 240 B.R. 216 (Bankr. D. Md. 1999). · cites it 4× “2d 196 (1992) (citing 26 U.S.C. § 6151 (a), which provides, in part, “[W]hen a return of tax is required .”

United States, Internal Revenue Serv. v. Offord Fin., Inc. (In Re Medina), 205 B.R. 216 (9th Cir. BAP 1996). · cites it 2× “" Section 6151 of the Internal Revenue Code provides, with exceptions not relevant here: "when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to…”

Est. of Liftin v. United States, 754 F.3d 975 (Fed. Cir. 2014). · cites it 2× “It relied on 26 U.S.C. § 6151 (c), which states that certain language in Title 26 referring to a date fixed for payment should be read to refer to “the last day fixed for such payment (determined without regard to any extension of time for paying the tax).”

Troy W. Ott v. United States, 141 F.3d 1306 (9th Cir. 1998). · cites it 2× “26 U.S.C. § 6151 (a). In addition, Gabelman relied on regulations governing an automatic extension under Form 4868 which similarly require prompt payment: “Notwithstanding the application of § 1.”

Raymond E. & Dorothy J. O'Bryant v. United States, 49 F.3d 340 (7th Cir. 1995). “” 26 U.S.C. § 6151 (emphasis added). Second, the government can bring suit to collect unpaid taxes even when there has been no assessment, as long as the suit is brought within the period allowed for assessments.”

Gordon v. Posner, 790 A.2d 675 (Md. Ct. Spec. App. 2002). “§ 6075 (estate tax returns must be filed within 9 months of death); 26 U.S.C. § 6151 (a)(tax is due at the time fixed for filing return); 26 U.”

Ralph H. Brown v. United States of Am., Defendant-Third Party v. Don R. Sibley, Third Party, 591 F.2d 1136 (3rd Cir. 1979). “§ 6151 , Brown, who assumed control on April 10, was under a duty to pay over the first quarter withholding taxes, and was, therefore, a responsible person for Sibwin during the first quarter. Under the Slodov interpretation of the statute, the district court’s decision to the…”

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— 26 U.S.C. § 6151(a) — 1 case

United States v. John J. Hogan, 861 F.2d 312 (1st Cir. 1988).

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