Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
50 lines
2.0 KiB
Markdown
50 lines
2.0 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 6873"
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description: "Unpaid claims"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "70"
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chapter_name: "JEOPARDY, RECEIVERSHIPS, ETC."
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section: "6873"
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citation: "26 U.S.C. § 6873"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s6873"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "80b1666559b071ef4e41f3cfb3f260439aa394901a1627bfb33929b9f9c5ae13"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "149b9affed9ac4931cae238fe3a8c619e6bc3553e4f29e492eb55977a491af6c"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 6873 - Unpaid claims
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## Text
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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.
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(b) Cross references (1) For suspension of running of period of limitations on collection, see section 6503(b).
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(2) For extension of time for payment, see section 6161(c).
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(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.)
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## Notes
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Editorial Notes
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Amendments1980—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”.
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Statutory Notes and Related Subsidiaries
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Effective Date of 1980 AmendmentAmendment 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.
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