§6151 — Time and place for paying tax shown on returns
18 citing cases
Statute Text — 26 U.S.C. §6151
Except as otherwise provided in this subchapter, when a return of tax is required under this title or regulations, the person required to make such return shall, without assessment or notice and demand from the Secretary, pay such tax to the internal revenue officer with whom the return is filed, and shall pay such tax at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return).
If the taxpayer elects under section 6014 not to show the tax on the return, the amount determined by the Secretary as payable shall be paid within 30 days after the mailing by the Secretary to the taxpayer of a notice stating such amount and making demand therefor.
For authority of the Secretary to require payments to Government depositaries, see section 6302(c).
In any case in which a tax is required to be paid on or before a certain date, or within a certain period, any reference in this title to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
Treasury Regulations
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Treas. Reg. §1.6151-1Time and place for paying tax shown on returns
(a) In general. Except as provided in section 6152 and paragraph (b) of this section, the tax shown on any income tax return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time for filing income tax returns, see section 6072 and §§ 1.6072-1 to 1.6072-4, inclusive. For provisions relating to the place for filing income tax returns, see section 6091 and §§ 1.6091-1 to 1.6091-4, inclusive.
(b)(1) Returns on which tax is not shown. If a taxpayer files a return and in accordance with section 6014 and the regulations thereunder, elects not to show the tax on the return, the amount of tax determined to be due shall be paid within 30 days after the date of mailing to the taxpayer a notice stating the amount payable and making demand upon the taxpayer therefor. However, if the notice is mailed to the taxpayer more than 30 days before the due date of the return, payment of the tax shall not be required prior to such due date.
(2) Where tax is shown on the return. In any case in which a taxpayer files a return on Form 1040A pursuant to paragraph (a)(7) of § 1.6012-1 and shows the amount of tax on the return, the unpaid balance of the tax shall, without assessment or notice and demand, be paid not later than the date fixed for filing the return.
(c) Date fixed for payment of tax. In any case in which a tax imposed by subtitle A of the Code is required to be paid on or before a certain date, or within a certain period, any reference in subtitle A or F of the Code to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
(d) Use of Government depositaries. (1) For provisions relating to the use of authorized financial institutions in depositing income and estimated income taxes of certain corporations, see § 1.6302-1.
(2) For provisions relating to the use of such financial institutions for the deposit of taxes required to be withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6302-2. With respect to section 1446, the previous sentence shall apply only to a publicly traded partnership described in § 1.1446-4.
(e) Effective/Applicability date. Paragraph (d)(2) of this section shall apply to publicly traded partnerships described in § 1.1446-4 for partnership taxable years beginning after April 29, 2008.
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Treas. Reg. §1.6151-1(a)In general.
In general. Except as provided in section 6152 and paragraph (b) of this section, the tax shown on any income tax return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time for filing income tax returns, see section 6072 and §§ 1.6072-1 to 1.6072-4, inclusive. For provisions relating to the place for filing income tax returns, see section 6091 and §§ 1.6091-1 to 1.6091-4, inclusive.
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Treas. Reg. §1.6151-1(b)§1.6151-1(b)
(1) Returns on which tax is not shown. If a taxpayer files a return and in accordance with section 6014 and the regulations thereunder, elects not to show the tax on the return, the amount of tax determined to be due shall be paid within 30 days after the date of mailing to the taxpayer a notice stating the amount payable and making demand upon the taxpayer therefor. However, if the notice is mailed to the taxpayer more than 30 days before the due date of the return, payment of the tax shall not be required prior to such due date.
(2) Where tax is shown on the return. In any case in which a taxpayer files a return on Form 1040A pursuant to paragraph (a)(7) of § 1.6012-1 and shows the amount of tax on the return, the unpaid balance of the tax shall, without assessment or notice and demand, be paid not later than the date fixed for filing the return.
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Treas. Reg. §1.6151-1(c)Date fixed for payment of tax.
Date fixed for payment of tax. In any case in which a tax imposed by subtitle A of the Code is required to be paid on or before a certain date, or within a certain period, any reference in subtitle A or F of the Code to the date fixed for payment of such tax shall be deemed a reference to the last day fixed for such payment (determined without regard to any extension of time for paying the tax).
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Treas. Reg. §1.6151-1(d)Use of Government depositaries.
Use of Government depositaries. (1) For provisions relating to the use of authorized financial institutions in depositing income and estimated income taxes of certain corporations, see § 1.6302-1.
(2) For provisions relating to the use of such financial institutions for the deposit of taxes required to be withheld under chapter 3 of the Code on nonresident aliens and foreign corporations and tax-free covenant bonds, see § 1.6302-2. With respect to section 1446, the previous sentence shall apply only to a publicly traded partnership described in § 1.1446-4.
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Treas. Reg. §1.6151-1(e)Effective/Applicability date.
Effective/Applicability date. Paragraph (d)(2) of this section shall apply to publicly traded partnerships described in § 1.1446-4 for partnership taxable years beginning after April 29, 2008.
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Treas. Reg. §156.6151-1Time and place for paying of tax shown on returns
The tax under chapter 54 (Greenmail) of the Code shown on any return shall, without notice of assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 156.6071-1 and 156.6091-1. For provisions relating to the extension of time for paying the tax, see § 156.6161-1.
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Treas. Reg. §157.6151-1Time and place for paying of tax shown on returns
The tax under chapter 55 (Structured Settlement Factoring Transactions) of the Internal Revenue Code shown on any return must, without assessment or notice and demand, be paid at the time and place specified in the forms and instructions provided by the Internal Revenue Service. For provisions relating to the time and place for filing such return, see § 157.6071-1 and § 157.6091-1. For provisions relating to the extension of time for paying the tax, see § 157.6161-1.
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Treas. Reg. §20.6151-1Time and place for paying tax shown on the return
(a) General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§ 20.6075-1 and 20.6091-1. For the duty of the executor to pay the tax, see § 20.2002-1.
(b) Extension of time for paying—(1) In general. For general provisions relating to extension of time for paying the tax, see § 20.6161-1.
(2) Reversionary or remainder interests. For provisions relating to extension of time for payment of estate tax on the value of a reversionary or remainder interest in property, see § 20.6163-1.
(3) Interest in a closely held business. For provisions relating to payment in installments of the estate tax attributable to inclusion in the gross estate of an interest in a closely held business, see §§ 20.6166-1 through 20.6166-4.
(c) Payment with obligations of the United States. Treasury bonds of certain issues which were owned by the decedent at the time of his death or which were treated as part of his gross estate under the rules contained in § 306.28 of Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued interest for the purpose of payment of the estate tax, as provided in said section. Whether bonds of particular issues may be redeemed for this purpose will depend on the terms of the offering circulars cited on the face of the bonds. A current list of eligible issues may be obtained from any Federal reserve bank or branch, or from the Bureau of Public Debt, Washington, DC. See section 6312 and §§ 301.6312-1 and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating to the payment of taxes with United States Treasury obligations.
(d) Receipt for payment. For provisions relating to duplicate receipts for payment of the tax, see § 20.6314-1.
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Treas. Reg. §20.6151-1(a)General rule.
General rule. The tax shown on the estate tax return is to be paid at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing the return, see §§ 20.6075-1 and 20.6091-1. For the duty of the executor to pay the tax, see § 20.2002-1.
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Treas. Reg. §20.6151-1(b)Extension of time for paying—(1) In general.
Extension of time for paying—(1) In general. For general provisions relating to extension of time for paying the tax, see § 20.6161-1.
(2) Reversionary or remainder interests. For provisions relating to extension of time for payment of estate tax on the value of a reversionary or remainder interest in property, see § 20.6163-1.
(3) Interest in a closely held business. For provisions relating to payment in installments of the estate tax attributable to inclusion in the gross estate of an interest in a closely held business, see §§ 20.6166-1 through 20.6166-4.
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Treas. Reg. §20.6151-1(c)Payment with obligations of the United States.
Payment with obligations of the United States. Treasury bonds of certain issues which were owned by the decedent at the time of his death or which were treated as part of his gross estate under the rules contained in § 306.28 of Treasury Department Circular No. 300, Revised (31 CFR part 306), may be redeemed at par plus accrued interest for the purpose of payment of the estate tax, as provided in said section. Whether bonds of particular issues may be redeemed for this purpose will depend on the terms of the offering circulars cited on the face of the bonds. A current list of eligible issues may be obtained from any Federal reserve bank or branch, or from the Bureau of Public Debt, Washington, DC. See section 6312 and §§ 301.6312-1 and 301.6312-2 of this chapter (Regulations on Procedure and Administration) for provisions relating to the payment of taxes with United States Treasury obligations.
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Treas. Reg. §20.6151-1(d)Receipt for payment.
Receipt for payment. For provisions relating to duplicate receipts for payment of the tax, see § 20.6314-1.
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Treas. Reg. §25.6151-1Time and place for paying tax shown on return
The tax shown on the gift tax return is to be paid by the donor at the time and place fixed for filing the return (determined without regard to any extension of time for filing the return), unless the time for paying the tax is extended in accordance with the provisions of section 6161. However, for provisions relating to certain cases in which the time for paying the gift tax is postponed by reason of an individual serving in, or in support of, the Armed Forces of the United States in a combat zone, see section 7508. For provisions relating to the time and place for filing the return, see §§ 25.6075-1 and 25.6091-1.
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Treas. Reg. §28.6151-1Time and place for paying tax shown on returns
(a) In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
(b) Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
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Treas. Reg. §28.6151-1(a)In general.
In general. The section 2801 tax shown on the return must be paid at the time prescribed in § 28.6071-1 for filing the return, and in the manner prescribed in § 28.6091-1 for filing the return.
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Treas. Reg. §28.6151-1(b)Applicability date.
Applicability date. This section applies to covered gifts or covered bequests received on or after January 1, 2025.
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Treas. Reg. §301.6151-1Time and place for paying tax shown on returns
For provisions concerning the time and place for paying tax shown on returns with respect to a particular tax, see the regulations relating to such tax.
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Treas. Reg. §31.6151-1Time for paying tax
(a) In general. The tax required to be reported on each tax return required under this subpart is due and payable to the internal revenue officer with whom the return is filed at the time prescribed in § 31.6071(a)-1 for filing such return. See the applicable sections in Part 301 of this chapter (Regulations on Procedure and Administration), for provisions relating to interest on underpayments, additions to tax, and penalties.
(b) Cross references. For provisions relating to the use of authorized financial institutions in depositing the taxes, see §§ 31.6302(c)-1, 31.6302(c)-2, and 31.6302(c)-3. For rules relating to the payment of taxes in nonconvertible foreign currency, see § 301.6316-7 of this chapter (Regulations on Procedure and Administration).
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Treas. Reg. §31.6151-1(a)In general.
In general. The tax required to be reported on each tax return required under this subpart is due and payable to the internal revenue officer with whom the return is filed at the time prescribed in § 31.6071(a)-1 for filing such return. See the applicable sections in Part 301 of this chapter (Regulations on Procedure and Administration), for provisions relating to interest on underpayments, additions to tax, and penalties.
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Treas. Reg. §31.6151-1(b)Cross references.
Cross references. For provisions relating to the use of authorized financial institutions in depositing the taxes, see §§ 31.6302(c)-1, 31.6302(c)-2, and 31.6302(c)-3. For rules relating to the payment of taxes in nonconvertible foreign currency, see § 301.6316-7 of this chapter (Regulations on Procedure and Administration).
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Treas. Reg. §44.6151-1Time and place for paying taxes
The taxes imposed by sections 4401 and 4411 shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the returns are required to be filed at the time fixed for filing returns. For provisions relating to the time for filing returns, see section 6071 and § 44.6071-1. For provisions relating to the place for filing returns, see section 6091 and § 44.6091-1.
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Treas. Reg. §53.6151-1Time and place for paying tax shown on returns
The Chapter 42 tax shown on any return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 53.6071-1 and 53.6091-1. For provisions relating to the extension of time for paying the tax, see § 53.6161-1.
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Treas. Reg. §54.6151-1Time and place for paying of tax shown on returns
Effective for any Form 8928 that is due on or after January 1, 2010, the tax shown on any return which is imposed under section 4980B, 4980D, 4980E or 4980G shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 54.6071-1 and 54.6091-1.
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Treas. Reg. §55.6151-1Time and place for paying of tax shown on returns
The tax shown on any return which is imposed by Chapter 44 shall, without notice or assessment and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 55.6071-1 and 55.6091-1. For provisions relating to the extension of time for paying the tax see § 55.6161-1.
18 Citing Cases
The addition to tax under section 6651(a)(2) applies only when an amount oftax is shown on a return--in this case, on the SFR that the Commissioner prepared for each ofthe two years for which the addition was determined. See Wheeler v. Commissioner, 127 T.C. at 210. To constitute a valid SFR under section 6020(b), "the return - 75 - [*7
The addition to tax under section 6651(a)(2) applies only when an amount oftax is shown on a return. Cabirac v. Commissioner, 120 T.C. 163, 170 (2003), aff'd without published opinion, 94 A.F.T.R.2d (RIA) 2004-5490 (3d Cir. 2004). The Commissioner's burden ofproduction with respect to the section 6651(a)(2) addition to tax required him t
d for payment, interest on such amount * * * shall be paid for the period from such last date to the date paid." Section 6601(b) provides that "the last date prescribed for payment ofthe tax shall be determined under chapter 62." Chapter 62 includes section 6151, captioned "Time and Place for Paying Tax Shown on Returns." It provides that, "when a return oftax is required under this title," the taxpayer "shall pay such tax at the time * * * fixed for filing the return (determined without regard
Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.
Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.
Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.
Petitioners further argue the enactment ofsection 6151 requires us to reconsiderthis legal conclusion.
3°A Form 13496 is a certification, which is signed by an IRS officer, that the documents attached thereto constitute a return under sec. 6020. See sec. 301.6020-1(b)(2), Proced. & Admin. Regs. - 49 - [*49] documents satisfy the above requirements and qualify as a substitute for return under section 6020(b).3¹ Consequently, they count as
-18- [*18] which may be claimed on the return. Section 6651(c)(2) provides that ifthe amount required to be shown as tax on the return is less than the actual amount shown as tax on the return, then both section 665.1(a)(2) and (b)(2) are applied by substituting this lower amount. i. Amount That Palmer Failed To Pay For purposes ofsecti
luded a payment of $59,668. We have also found that on October 20, 2008, petitioner filed her 2007 return in which she claimed, inter alia, a refund of approximately $9,700. Peti- tioner's tax for her taxable year 2006 was due on April 15, 2007, see sec. 6151, and her payment of that tax on September 10, 2007, was approximately five months late. Petitioner paid the tax shown due in the 2006 return at the time that she filed that - 53 - return. Although petitioner's 2007 return was due on October
ced. & Admin. Regs.; and Capuano v. United States, 955 F.2d 1427, 1432 (11th Cir. 1992). Here, respondent states, assessment and demand followed by more than a year his compliance with the forfeiture order. Petitioner’s position is that, pursuant to sec. 6151, his tax debt for 1996 arose on Apr. 15, 1997, when payment thereof was due. 7 It is not settled whether, in using the term “bona fide purchaser for value” in 21 U.S.C. secs. 853(c) and (n)(6)(B) (emphasis added), Congress intended the term
It mandates that the Federal estate tax be paid by the executor under section 2002 and that payment be remitted at the time prescribed for filing under section 6151 (or a later date if extended).
n 1988, another addition to section 2032A expanded the definition of post-death qualified use, enabling a surviving spouse to rent the property to a family member on a net cash basis. Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 6151, 102 Stat. 3342, 3724. This provision indicates yet again that a post-death net cash lease normally constitutes a cessation of qualified use. See Williamson v. Commissioner, supra at 251. Congress did not intend to alter the existing genera