26 USC 6155 - Payment on notice and demand

U.S Code last checked for updates: Nov 22, 2024

§ 6155.

Payment on notice and demand

(a)

General rule

(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.

(Aug. 16, 1954, ch. 736, 68A Stat. 760; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(i)(7), Dec. 24, 1980, 94 Stat. 3410.)

cite as: 26 USC 6155