Title 26, Internal Revenue CodeRelease 119-73
§6872 Suspension of Period on Assessment
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 70— JEOPARDY, RECEIVERSHIPS, ETC. › Subchapter B— Receiverships, Etc. › § 6872
Summary
When a bankruptcy trustee or court-appointed receiver must notify the IRS of their appointment, the clock on the IRS's deadline to assess taxes stops running. The pause lasts from the start of the proceeding until 30 days after the IRS receives the notice, but it can never last longer 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