§ 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).