26Title 26The US tax code, read & explained

26 U.S.C. § 6155

§ 6155. Payment on notice and demand

111 words · amended 2 times · cited by 1 other sections

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No plain-English explainer yet. Below is the official text. Explainers are being added section by section.

History

Part of the code since 1954. Last changed December 24, 1980 by the Public Law 96-589.

Every change, newest first (3)
  1. December 24, 1980Public Law 96-589
  2. October 4, 1976Tax Reform Act of 1976
  3. August 16, 1954Internal Revenue Code of 1954 (original text)

The law as written

Current through Public Law 119-102. Amendment notes omitted.

Structure

  1. (a) General rule
  2. (b) Cross references
(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.

(3)

For provisions relating to jeopardy assessments, see subchapter A of chapter 70.