26 U.S. Code § 6873 - Unpaid claims
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.
1980—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”.