26 U.S. Code § 6155 - Payment on notice and demand
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.
1980—Subsec. (b)(2). Pub. L. 96–589 struck out reference to a bankruptcy proceeding.
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.