26 USC § 6873 - Unpaid claims

---
identifier: "/us/usc/t26/s6873"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6873 - Unpaid claims"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6873"
section_name: "Unpaid claims"
chapter_number: 70
chapter_name: "JEOPARDY, RECEIVERSHIPS, ETC."
subchapter_number: "B"
subchapter_name: "Receiverships, Etc."
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. 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.)"
---


# § 6873. Unpaid claims

**(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).

---

**Source Credit**: (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 Notes

### Amendments

1980—Subsec. (a).  struck out reference to proceedings under the Bankruptcy Act.

1976—Subsec. (a).  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 .