26 U.S.C. § 6873: Unpaid claims

(a) General ruleAny 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).