USC Subchapter A

26 U.S.C. § 6151 Time and place for paying tax shown on returns

(a) General ruleExcept 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). (b) Exceptions(1) Income tax not computed by taxpayerIf 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. (2) Use of government depositariesFor authority of the Secretary to require payments to Government depositaries, see section 6302(c). (c) Date fixed for payment of taxIn 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).

26 U.S.C. § 6155 Payment on notice and demand

(a) General ruleUpon 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. (b) Cross references(1) For restrictions on assessment and collection of deficiency assessments of taxes subject to the jurisdiction of the Tax Court, see sections 6212 and 6213. (2) For provisions relating to assessment of claims allowed in a receivership proceeding, see section 6873. (3) For provisions relating to jeopardy assessments, see subchapter A of chapter 70.

26 U.S.C. § 6157 Payment of Federal unemployment tax on quarterly or other time period basis

(a) General ruleEvery person who for the calendar year is an employer (as defined in section 3306(a)) shall—(1) if the person is such an employer for the preceding calendar year (determined by only taking into account wages paid and employment during such preceding calendar year), compute the tax imposed by section 3301 for each of the first 3 calendar quarters in the calendar year on wages paid for services with respect to which the person is such an employer for such preceding calendar year (as so determined), and (2) if the person is not such an employer for the preceding calendar year with respect to any services (as so determined), compute the tax imposed by section 3301 on wages paid for services with respect to which the person is not such an employer for the preceding calendar year (as so determined)—(A) for the period beginning with the first day of the calendar year and ending with the last day of the calendar quarter (excluding the last calendar quarter) in which such person becomes such an employer with respect to such services, and (B) for the third calendar quarter of such year, if the period specified in subparagraph (A) includes only the first two calendar quarters of the calendar year. The tax for any calendar quarter or other period shall be computed as provided in subsection (b) and the tax as so computed shall, except as otherwise provided in subsection (c), be paid in such manner and at such time as may be provided in regulations prescribed by the Secretary. (b) Computation of taxThe tax for any calendar quarter or other period referred to in paragraph (1) or (2) of subsection (a) shall be computed by multiplying the amount of wages (as defined in section 3306(b)) paid in such calendar quarter or other period by 0.6 percent. In the case of wages paid in any calendar quarter or other period during a calendar year to which paragraph (1) of section 3301 applies, the amount of such wages shall be multiplied by 0.8 percent in lieu of 0.6 percent. (c) Special rule where accumulated amount does not exceed $100Nothing in this section shall require the payment of tax with respect to any calendar quarter or other period if the tax under section 3301 for such period, plus any unpaid amounts for prior periods in the calendar year, does not exceed $100.

26 U.S.C. § 6159 Agreements for payment of tax liability in installments

(a) Authorization of agreementsThe Secretary is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to make payment on any tax in installment payments if the Secretary determines that such agreement will facilitate full or partial collection of such liability. (b) Extent to which agreements remain in effect(1) In generalExcept as otherwise provided in this subsection, any agreement entered into by the Secretary under subsection (a) shall remain in effect for the term of the agreement. (2) Inadequate information or jeopardyThe Secretary may terminate any agreement entered into by the Secretary under subsection (a) if—(A) information which the taxpayer provided to the Secretary prior to the date such agreement was entered into was inaccurate or incomplete, or (B) the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (3) Subsequent change in financial conditionsIf the Secretary makes a determination that the financial condition of a taxpayer with whom the Secretary has entered into an agreement under subsection (a) has significantly changed, the Secretary may alter, modify, or terminate such agreement. (4) Failure to pay an installment or any other tax liability when due or to provide requested financial informationThe Secretary may alter, modify, or terminate an agreement entered into by the Secretary under subsection (a) in the case of the failure of the taxpayer—(A) to pay any installment at the time such installment payment is due under such agreement, (B) to pay any other tax liability at the time such liability is due, or (C) to provide a financial condition update as requested by the Secretary. (5) Notice requirementsThe Secretary may not take any action under paragraph (2), (3), or (4) unless—(A) a notice of such action is provided to the taxpayer not later than the day 30 days before the date of such action, and (B) such notice includes an explanation why the Secretary intends to take such action. The preceding sentence shall not apply in any case in which the Secretary believes that collection of any tax to which an agreement under this section relates is in jeopardy. (c) Secretary required to enter into installment agreements in certain casesIn the case of a liability for tax of an individual under subtitle A, the Secretary shall enter into an agreement to accept the full payment of such tax in installments if, as of the date the individual offers to enter into the agreement—(1) the aggregate amount of such liability (determined without regard to interest, penalties, additions to the tax, and additional amounts) does not exceed $10,000; (2) the taxpayer (and, if such liability relates to a joint return, the taxpayer’s spouse) has not, during any of the preceding 5 taxable years—(A) failed to file any return of tax imposed by subtitle A; (B) failed to pay any tax required to be shown on any such return; or (C) entered into an installment agreement under this section for payment of any tax imposed by subtitle A, (3) the Secretary determines that the taxpayer is financially unable to pay such liability in full when due (and the taxpayer submits such information as the Secretary may require to make such determination); (4) the agreement requires full payment of such liability within 3 years; and (5) the taxpayer agrees to comply with the provisions of this title for the period such agreement is in effect. (d) Secretary required to review installment agreements for partial collection every two yearsIn the case of an agreement entered into by the Secretary under subsection (a) for partial collection of a tax liability, the Secretary shall review the agreement at least once every 2 years. (e) Administrative reviewThe Secretary shall establish procedures for an independent administrative review of terminations of installment agreements under this section for taxpayers who request such a review. (f) Installment agreement fees(1) Limitation on fee amountThe amount of any fee imposed on an installment agreement under this section may not exceed the amount of such fee as in effect on the date of the enactment of this subsection. (2) Waiver or reimbursementIn the case of any taxpayer with an adjusted gross income, as determined for the most recent year for which such information is available, which does not exceed 250 percent of the applicable poverty level (as determined by the Secretary)—(A) if the taxpayer has agreed to make payments under the installment agreement by electronic payment through a debit instrument, no fee shall be imposed on an installment agreement under this section, and (B) if the taxpayer is unable to make payments under the installment agreement by electronic payment through a debit instrument, the Secretary shall, upon completion of the installment agreement, pay the taxpayer an amount equal to any such fees imposed. (g) Cross referenceFor rights to administrative review and appeal, see section 7122(e).