Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_6532
Timestamp: 2020-07-04 15:25:53
Document Index: 137040656

Matched Legal Cases: ['§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532', '§ 6532']

Internal Revenue Code, § 6532. Periods Of Limitation On Suits
I.R.C. § 6532(a) Suits By Taxpayers For Refund
I.R.C. § 6532(a)(1) General Rule —
I.R.C. § 6532(a)(2) Extension Of Time —
I.R.C. § 6532(a)(3) Waiver Of Notice Of Disallowance —
I.R.C. § 6532(a)(4) Reconsideration After Mailing Of Notice —
I.R.C. § 6532(a)(5) Cross Reference —
For substitution of 120-day period for the 6-month period contained in paragraph (1) in a title 11 case, see section 505(a)(2) of title 11 of the United States Code.
I.R.C. § 6532(b) Suits By United States For Recovery Of Erroneous Refunds —
I.R.C. § 6532(c) Suits By Persons Other Than Taxpayers
I.R.C. § 6532(c)(1) General Rule —
Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun after the expiration of 2 years from the date of the levy or agreement giving rise to such action.
I.R.C. § 6532(c)(2) Period When Claim Is Filed —
If a request is made for the return of property described in section 6343(b), the 2-year period prescribed in paragraph (1) shall be extended for a period of 12 months from the date of filing of such request or for a period of 6 months from the date of mailing by registered or certified mail by the Secretary to the person making such request of a notice of disallowance of the part of the request to which the action relates, whichever is shorter.
(Aug. 16, 1954, ch. 736, 68A Stat. 816 ; Sept. 2, 1958, Pub. L. 85-866, title I, 89(b), 72 Stat. 1665; Nov. 2, 1966, Pub. L. 89-719, title I, 110(b), 80 Stat. 1144; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Dec. 24, 1980, Pub. L. 96-589, 6(d)(4), 94 Stat. 3408; Pub. L. 115-97, title I, Sec. 11071(b), Dec. 22, 2017, 131 Stat. 2054.)
2017 - Subsec. (c)(1). Pub. L. 115-97, Sec. 11071(b)(1), amended par. (1) by substituting “2 years” for “9 months”.
Subsec. (c)(2). Pub. L. 115-97, Sec. 11071(b)(1), amended par. (2) by substituting “2-year” for “9-month”.
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary” wherever appearing.
1966--Subsec. (c). Pub. L. 89-719 added subsec. (c).
1958--Subsec. (a)(1), (4). Pub. L. 85-866 inserted “certified mail or” before “registered mail” wherever appearing.
Amendments by Pub. L. 115-97, Sec. 11071(b), effective for (1) levies made after the date of the enactment of this Act [Enacted: Dec. 22, 2017], and (2) levies made on or before such date if the 9-month period has not expired under section 6343(b) of the Internal Revenue Code of 1986 (without regard to this section) as of such date.