of statutory notice of deficiency.
rule. The running of the period of limitations provided
6502 (or section 6229, but only with respect to a deficiency
described in paragraph (2)(A) or (3) of section 6230(a)
on the making of assessments or the collection by levy or
a proceeding in court, in respect of any deficiency as defined
in section 6211 (relating to income, estate, gift and certain
excise taxes), shall (after the mailing of a notice under
section 6212(a)) be suspended for the period during which
the Secretary is prohibited from making the assessment or
from collecting by levy or a proceeding in court (and in
any event, if a proceeding in respect of the deficiency
is placed on the docket of the Tax Court, until the decision
of the Tax Court becomes final), and for 60 days thereafter.
joining in consolidated income tax return. If a notice
under section 6212(a) in respect of a deficiency in tax
imposed by subtitle A for any taxable year is mailed to
a corporation, the suspension of the running of the period
of limitations provided in paragraph (1) of this subsection
shall apply in the case of corporations with which such
corporation made a consolidated income tax return for such
of taxpayer in control or custody of court. The period
of limitations on collection after assessment prescribed
6502 shall be suspended for the period the assets of
the taxpayer are in the control or custody of the court
in any proceeding before any court of the United States
or of any State or of the District of Columbia, and for
6 months thereafter.
outside United States. The running of the period of
limitations on collection after assessment prescribed in
6502 shall be suspended for the period during which
the taxpayer is outside the United States if such period
of absence is for a continuous period of at least 6 months.
If the preceding sentence applies and at the time of the
taxpayer's return to the United States the period of limitations
on collection after assessment prescribed in section
6502 would expire before the expiration of 6 months
from the date of his return, such period shall not expire
before the expiration of such 6 months.
of time for payment of estate tax. The running of the
period of limitation for collection of any tax imposed by
chapter 11 shall be suspended for the period of any extension
of time for payment granted under the provisions of section
6161(a)(2) or (b)(2) or under the provisions of section
6163 or 6166.
of time for payment of tax attributable to recoveries of
foreign expropriation losses. The running of the period
of limitations for collection of the tax attributable to
a recovery of a foreign expropriation loss (within the meaning
of section 6167(f)) shall be suspended for the period of
any extension of time for payment under subsection (a) or
(b) of section 6167.
seizure of or lien on property of third party.
seizure. The running of the period under section 6502
shall be suspended for a period equal to the period from
the date property (including money) of a third party is
wrongfully seized or received by the Secretary to the date
the Secretary returns property pursuant to section 6343(b)
or the date on which a judgment secured pursuant to section
7426 with respect to such property becomes final, and for
30 days thereafter. The running of such period shall be
suspended under this paragraph only with respect to the
amount of such assessment equal to the amount of money or
the value of specific property returned.
lien. In the case of any assessment for which a lien
was made on any property, the running of the period under
6502 shall be suspended for a period equal to the period
beginning on the date any person becomes entitled to a certificate
under sec-tion 6325(b)(4) with respect to such property
and ending on the date which is 30 days after the earlier
the earliest date on which the Secretary no longer holds
any amount as a deposit or bond provided under section 6325(b)(4)
by reason of such deposit or bond being used to satisfy
the un-paid tax or being refunded or released; or
the date that the judgment secured under section 7426(b)(5)
The running of such period shall be suspended under this
paragraph only with respect to the amount of such assessment
equal to the value of the interest of the United States
in the property plus interest, penalties, addition s to
the tax, and additional amounts attributable thereto.
pending correction. The running of the periods of limitations
provided in sections
6502on the making of as-sessments or the collection
by levy or a proceeding in court in respect of any tax imposed
by chapter 42 or section 507, 4971, or 4975 shall be suspended
for any period described in section 507(g)(2) or during
which the Secretary has extended the time for making correction
under section 4963(e).
under title 11 of the United States Code. The running
of the period of limitations provided in section
6502 on the making of assessments or collection shall,
in a case under title
11 of the United States Code, be suspended for the period
during which the Secretary is prohibited by reason of such
case from making the as-sessment or from collecting and—
for assessment, 60 days thereafter, and
for collection, 6 months thereafter.
of time for payment of undistributed PFIC earnings tax liability.
The running of any period of limitations for collection
of any amount of undistributed PFIC earnings tax liability
(as defined in sec-tion 1294(b)) shall be suspended for
the period of any extension of time under section 1294 for
payment of such amount.
in case of certain summonses.
In general. If any designated summons is issued by the Secretary
to a corporation (or to any other person to whom the corporation
has transferred records) with respect to any return of tax
by such corporation for a taxable year (or other period)
for which such corporation is being examined under the coordinated
examination program (or any successor program) of the Internal
Revenue Service, the running of any period of limitations
provided in section
6501 on the assessment of such tax shall be suspended—
during any judicial enforcement period—
with respect to such summons, or
with respect to any other summons which is issued during
the 30-day period which begins on the date on which such
designated summons is issued and which relates to the same
return as such designated summons, and
if the court in any proceeding referred to in paragraph
(3) requires any compliance with a summons referred
to in subparagraph
(A), during the 120-day period beginning with the 1st
day after the close of the suspension under subparagraph
(B) does not apply, such period shall in no event expire
before the 60th day after the close of the suspension under
summons . For purposes of this subsection—
general. The term "designated summons " means
any summons issued for purposes of determining the amount
of any tax imposed by this title if—
the issuance of such summons is preceded by a review of
such issuance by the regional counsel of the Office of Chief
Counsel for the region in which the examination of the corporation
is being conducted,
such summons is issued at least 60 days before the day on
which the period prescribed in section
6501 for the assess-ment of such tax expires (determined
with regard to exten-sions), and
such summons clearly states that it is a designated summons
for purposes of this subsection.
A summons which relates to any return shall not be treated
as a designated summons if a prior summons which relates
to such return was treated as a designated summons for purposes
of this subsection.
enforcement period. For purposes of this subsection,
the term "judicial enforcement period" means, with
respect to any summons, the period—
which begins on the day on which a court proceeding with
respect to such summons is brought, and
which ends on the day on which there is a final resolution
as to the summoned person's response to such summons .
references. For suspension in case of—
dividends of a personal holding company, see section
see subchapter B of chapter 70.
against transferees and fiduciaries, see chapter 71.
return preparers, see section 6694(c)(3).
dividends in the case of a regulated investment company
or a real estate investment trust, see section 860(h).
(Aug. 16, 1954, ch. 736,
68A Stat. 806; Aug. 6, 1956,
ch. 1020, § 2, 70 Stat. 1075; Pub. L. 85-866, title II,
§ 206(d), Sept. 2, 1958, 72 Stat. 1685; Pub. L. 89-384,
§ 1(e), Apr. 8, 1966, 80
Stat. 104; Pub. L. 89-719, title I, § 106, Nov. 2,
1966, 80 Stat. 1139; Pub.
L. 91-172, title I, § 101(g)(4), (j)(46), Dec. 30,
1969, 83 Stat. 525, 531;
Pub. L. 93-406, title II, § 1016(a)(15), Sept. 2,
1974, 88 Stat. 930; Pub.
L. 94-452, § 3(b), Oct. 2,
1976, 90 Stat. 1514; Pub. L. 94-455, title XII, § 1203(h)(1),
title XVI, § 1601(f)(2), title XIX, § 1902(b)(2)(A), 1906(b)(13)(A),
title XX, § 2004(c)(4), Oct. 4,
1976, 90 Stat. 1694, 1746,
1806, 1834, 1868; Pub. L. 95-227, § 4(d)(6),
Feb. 10, 1978, 92 Stat.
23; Pub. L. 95-600, title III, § 362(d)(5),
Nov. 6, 1978, 92 Stat.
2852; Pub. L. 96-222, title I, § 108(b)(1)(A),
Apr. 1, 1980, 94 Stat.
226; Pub. L. 96-589, § 6(a), (i)(11),
Dec. 24, 1980, 94 Stat.
3407, 3411; Pub. L. 96-596, § 2(a)(4)(D), (E), Dec. 24,
1980, 94 Stat. 3472; Pub. L. 97-34, title IV, § 422(e)(7),
Aug. 13, 1981, 95 Stat.
316; Pub. L. 98-369, div. A, title III, § 305(b)(4), July
18, 1984, 98 Stat. 784;
Pub. L. 99-514, title XII, § 1235(d), title XVIII, § 1875(d)(2)(B)(ii),
Oct. 22, 1986, 100 Stat.
2575, 2896; Pub. L. 100-203, title X, § 10712(c)(3), Dec.
22, 1987, 101 Stat. 1330-467;
Pub. L. 101-508, title XI, § 11311(a), 11801(c)(20)(A),
Nov. 5, 1990, 104 Stat.
1388-453, 1388-528; Pub. L. 104-168, title X, § 1002(a)-(c),
July 30, 1996, 110 Stat.
1468; Pub. L. 104-188, title I, § 1702(h)(17), Aug. 20,
1996, 110 Stat. 1874; Pub.
L. 105-34, title XII, § 1237(c)(2), Aug. 5,
1997, 111 Stat. 1026; Pub.
L. 105-206, title III, § 3106(b)(3), July 22,
1998, 112 Stat. 734; Pub.
L. 110-28, Title VIII, Subtitle B, Part 2, § 8246(a)(2)(E),
May 25, 2007, 121 Stat. 201.)