Time and Place for Paying Tax›Place and Due Date for Payment of Tax

§ 301.6155-1 Payment on notice and demand.

26 C.F.R. Part 301 — Procedure And Administration · 2026 edition · updated 2026-10-04 · United States

Upon receipt of notice and demand from the district director (including the Director of International Operations) or the director of the regional service center, 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 the tax, and assessable penalties) stated in such notice and demand.

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▸Contents — 26 C.F.R. Part 301 — Procedure And Administration

26 C.F.R. Part 301 — Procedure And Administration

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