§6155 — Payment on notice and demand
4 cases·4 cited
Statute Text — 26 U.S.C. §6155
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.
For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213.
For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873.
For provisions relating to jeopardy assessments, see subchapter A of chapter 70.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6155-1 Payment on notice and demand
4 Citing Cases
(b) Notices to Which Section Applies.--This section shall apply to-- (1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303, * * * See also Shea v.
(b) Notices to Which Section Applies.--This section shall apply to-- (1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303, (2) any notice generated out of any information return matching program, and (3) the 1st letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals.
-- This section shall apply to -- (1) any tax due notice or deficiency notice described in section 6155, 6212, or 6303, (2) any notice generated out of any information return matching program, and (3) the 1st letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals.