Title 26 — Internal Revenue CodeRelease 119-73

§6872 Suspension of period on assessment

Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 70— - JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter Subchapter B— - Receiverships, Etc. › § 6872

Last updated Apr 6, 2026|Official source

Summary

If rules under section 6036 require a court-appointed fiduciary in a bankruptcy case (for example, a trustee) or a receiver in another court case to tell the Secretary that they are acting, the time allowed for making tax assessments is paused from the start of the court case until 30 days after the Secretary receives that notice. The pause cannot last more than 2 years.

Full Legal Text

Title 26, §6872

Internal Revenue Code — Source: USLM XML via OLRC

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1980—Pub. L. 96–589 substituted “any case under title 11 of the United States Code” for “any proceeding under the Bankruptcy Act”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 6872

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73