26 U.S.C. § 6533

Cross references

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(1) For period of limitation in respect of civil actions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code.(2) For extensions of time by reason of armed service in a combat zone, see section 7508.(3) For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18.(Aug. 16, 1954, ch. 736, 68A Stat. 816.)
Notes of Decisions
Cited in 2 cases, 1965–1992 · leading case: John M. Capozzi v. United States
John M. Capozzi v. United States (1992) ca2 “” He argues that this cross-reference is a clear and specific invocation of the five year statute of limitations.”
United States v. Fine (1965) nysd “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…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.