U.S. Code / Title 26 — Internal Revenue Code / Subtitle F—Procedure and Administration / Chapter 70—Jeopardy, Receiverships, Etc.Title 26SubchapterSubchapter B—Receiverships, Etc.Contents§ 6871. Claims for income, estate, gift, and certain excise taxes in receivership proceedings, etc.§ 6872. Suspension of period on assessment§ 6873. Unpaid claims