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26 USC § 6155 - Payment on notice and demand 

---
identifier: "/us/usc/t26/s6155"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6155 - Payment on notice and demand"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6155"
section_name: "Payment on notice and demand"
chapter_number: 62
chapter_name: "TIME AND PLACE FOR PAYING TAX"
subchapter_number: "A"
subchapter_name: "Place and Due Date for Payment of Tax"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---

# § 6155. Payment on notice and demand

**(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.

---

**Source Credit**: (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.)

## Editorial Notes

### Amendments

1980—Subsec. (b)(2).  struck out reference to a bankruptcy proceeding.

1976— struck out “or his delegate” after “Secretary”.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1980 Amendment

Amendment by  effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .