26 U.S.C. § 6872
Suspension of period on assessment
If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Secretary; but the suspension under this sentence shall in no case be for a period in excess of 2 years.
Notes of Decisions
Cited in 1
case, 1997–1997 · leading case: In Re Busch, 213 B.R. 390 (Bankr. M.D. Fla. 1997).
In Re Busch, 213 B.R. 390 (Bankr. M.D. Fla. 1997). “§ 6871 and 26 U.S.C. § 6872 as the statutes which authorize the IRS to file a proof of claim in their bankruptcy ease, but the Debtors assert that the IRS has no power to enforce these statutes because no regulations exist to implement them.”
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