Uniform Negotiable Instruments Law is a question upon which the courts are in serious conflict. A Holder in Due Course is anyone who accepts a check for payment.On the face of the check there cannot be any evidence of fraud. If you would like to make an estimated income tax payment, you can make your payment directly on our website or use approved tax preparation software. Thus, in order to be a holder in due course, one must first be a holder. Also, if an entity establishes that it is a holder in due course, that entity: . . . . (1) Unless otherwise agreed tender of payment is a condition to the seller's duty to tender and complete any delivery.