Code of Federal Regulations · Section
§ 53.6151-1 — -1 Time And Place For Paying Tax Shown On Returns
26 C.F.R. § 53.6151-1
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The Chapter 42 tax shown on any return shall, without assessment or notice and demand, be paid to the internal revenue officer with whom the return is filed at the time and place for filing such return (determined without regard to any extension of time for filing the return). For provisions relating to the time and place for filing such return, see §§ 53.6071-1 and 53.6091-1. For provisions relating to the extension of time for paying the tax, see § 53.6161-1.
Authorizing Statute
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Information returns of tax return preparers26 U.S.C. § 6060
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General requirement of return, statement, or list26 U.S.C. § 6011
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Identifying numbers26 U.S.C. § 6109
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Rules and regulations26 U.S.C. § 7805
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Extension of time for filing returns26 U.S.C. § 6081