Treasury Regulations, Subchapter D, Sec. 156.6151-1
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Sec. 156.6151-1 Time and place for paying of tax shown on returns
The tax under chapter 54 (Greenmail) of the Code shown on any return shall, without notice of assessment 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 §§156.6071–1 and 156.6091–1. For provisions relating to the extension of time for paying the tax, see §156.6161–1.
