26 U.S.C. § 6533
Cross references
Notes of Decisions
Cited in 2
cases, 1965–1992 · leading case: John M. Capozzi v. United States
John M. Capozzi v. United States (1992)
“” He argues that this cross-reference is a clear and specific invocation of the five year statute of limitations.”
United States v. Fine (1965)
“26 U.S.C. § 6533 (1); 28 U.S.C. § 2462 . 1 The plaintiff admits that this action was not commenced within five years from the date the penalty accrued but urges that the Government has complied with the applicable statute of limitations by instituting this proceeding within six…”
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