U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— Receiverships, Etc.

26 U.S.C. § 6873

Unpaid claims

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(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.

(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).(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(g)(2), Dec. 24, 1980, 94 Stat. 3409.)Editorial NotesAmendments

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”.

Statutory Notes and Related SubsidiariesEffective 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.

Notes of Decisions
Cited in 6 cases, 1965–1989 · leading case: In the Matter of Johnson Elec. Corp., Debtor. United States of Am. v. Johnson Elec. Corp., Debtor-Appellee, 442 F.2d 281 (2d Cir. 1971).
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In the Matter of Johnson Elec. Corp., Debtor. United States of Am. v. Johnson Elec. Corp., Debtor-Appellee, 442 F.2d 281 (2d Cir. 1971). · cites it 2× “After quoting 26 U.S.C. § 6873 (a), 3 the Supreme Court sustained the reasoning of the Ninth Circuit, stating, 376 U.”
United States v. Isadore Verlinsky, 459 F.2d 1085 (5th Cir. 1972). “The Malkin court interpreted § 6503(b) in light of another section of the code, 26 U.S.C.A. § 6873 (a). 7 The Judge reasoned that: Inasmuch as the government is authorized to present its claim for adjudication to the Bankruptcy Court under 1954 IRC § 6871 and is authorized under…”
United States v. Jerome Kalishman, 346 F.2d 514 (8th Cir. 1965). “There, interest on tax claims for the period from the filing of a petition in bankruptcy to the date of payment of the principal tax claim was recovered by the Government out of assets personally acquired by the tax debtor after his adjudication of bankruptcy, in the light of §…”
United States v. Benson, 88 B.R. 210 (W.D. Mo. 1988). “In any event the words of 26 U.S.C. § 6873 (a) and § 17 of the Bankruptcy Act are too strict to leave room for judicial loosening in the service of a policy that at best is doubtful.”
Irvin v. United States ex rel. Internal Revenue Serv. (In Re Irvin), 95 B.R. 1014 (Bankr. W.D. Mo. 1989). “In any event the words of 26 U.S.C. § 6873 (a) and § 17 of the Bankruptcy Act are too strict to leave room for judicial loosening in the service of a policy that at best is doubtful.”
Schafer v. United States, 353 F. Supp. 677 (D. Kan. 1972). · cites it 2× “In any event the words of 26 U.S.C. § 6873 (a) and § 17 of the Bankruptcy Act are too strict to leave room for judicial loosening in the service of a policy that at best is doubtful.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.