Treasury Regulations (26 C.F.R.)
26 CFR § 301.6532-3
Periods of limitation on suits by persons other than taxpayers.
# (a) General rule.
No suit or proceeding, except as otherwise provided in section 6532(c)(2) and paragraph (b) of this section, under section 7426 and § 301.7426-1 relating to civil actions by persons other than taxpayers, shall be begun after the expiration of 9 months from the date of levy or agreement under section 6325(b)(3) giving rise to such action.
# (b) Period when claim is filed.
The 9-month period prescribed in section 6532(c)(1) and paragraph (a) of this section shall be extended to the shorter of,
(1) 12 months from the date of filing by a third party of a written request under § 301.6343-1(b)(2) for the return of property wrongfully levied upon, or
(2) 6 months from the date of mailing by registered or certified mail by the district director to the party claimant of a notice of disallowance of the part of the request to which the action relates. A request which, under § 301.6343-1(b)(3), is not considered adequate does not extend the 9-month period described in paragraph (a) of this section.
# (c) Examples.
The provisions of this section may be illustrated by the following examples:
Example 1.
On June 1, 1970, a tax is assessed against A with respect to his delinquent tax liability. On July 19, 1970, a levy is wrongfully made upon certain tangible personal property of B's which is in A's possession at that time. On July 20, 1970, notice of seizure is given to A. Thus, under section 6502(b), July 20, 1970, is the date on which the levy is considered to be made. Unless a request for the return of property is sooner made to extend the 9-month period, no suit or proceeding under section 7426 may be begun by B after April 20, 1971, which is 9 months from the date of levy.
Example 2.
Assume the same facts as in the preceding example except that, on August 3, 1970, B properly files a request for the return of his property wrongfully levied upon. Assume further that the district director mails, on March 1, 1971, a notice of disallowance of B's request for the return of the property. No suit or proceeding under section 7426 may be begun by B after August 3, 1971, which is 12 months from the date of filing a request for the return of property wrongfully levied upon.
Example 3.
Assume the same facts as in the preceding example except that the notice of disallowance of B's request for the return of property wrongfully levied upon is mailed to B on November 12, 1970. Since the 6-month period from the mailing of the notice of disallowance expires before the 12-month period from the date of filing the request for the return of property which ends on August 3, 1971, no suit or proceeding under section 7426 may be begun by B after May 12, 1971, which is 6 months from the date of mailing the notice of disallowance.
[T.D. 7305, 39 FR 9950, Mar. 15, 1974]
Source: view the official text
In this part (40 sections)
- 301.6503(f)-1 · (f)-1 Suspension of running of period of limitation;…
- 301.6503(g)-1 · (g)-1 Suspension pending correction.
- 301.6503(j)-1 · (j)-1 Suspension of running of period of limitations;…
- 301.6511(a)-1 · (a)-1 Period of limitation on filing claim.
- 301.6511(b)-1 · (b)-1 Limitations on allowance of credits and refunds.
- 301.6511(c)-1 · (c)-1 Special rules applicable in case of extension of…
- 301.6511(d)-1 · (d)-1 Overpayment of income tax on account of bad…
- 301.6511(d)-2 · (d)-2 Overpayment of income tax on account of net…
- 301.6511(d)-3 · (d)-3 Special rules applicable to credit against income…
- 301.6511(d)-4 · (d)-4 Overpayment of income tax on account of…
- 301.6511(e)-1 · (e)-1 Special rules applicable to manufactured sugar.
- 301.6511(f)-1 · (f)-1 Special rules for chapter 42 taxes.
- 301.6512-1 · Limitations in case of petition to Tax Court.
- 301.6513-1 · Time return deemed filed and tax considered paid.
- 301.6514(a)-1 · (a)-1 Credits or refunds after period of limitation.
- 301.6514(b)-1 · (b)-1 Credit against barred liability.
- 301.6521-1 · Mitigation of effect of limitation in case of related…
- 301.6521-2 · Law applicable in determination of error.
- 301.6532-1 · Periods of limitation on suits by taxpayers.
- 301.6532-2 · Periods of limitation on suits by the United States.
- 301.6532-3 · Periods of limitation on suits by persons other than…
- 301.6601-1 · Interest on underpayments.
- 301.6602-1 · Interest on erroneous refund recoverable by suit.
- 301.6611-1 · Interest on overpayments.
- 301.6621-1 · Interest rate.
- 301.6621-2T · Questions and answers relating to the increased rate of…
- 301.6621-3 · Higher interest rate payable on large corporate…
- 301.6622-1 · Interest compounded daily.
- 301.6651-1 · Failure to file tax return or to pay tax.
- 301.6652-1 · Failure to file certain information returns.
- 301.6652-2 · Failure by exempt organizations and certain nonexempt…
- 301.6652-3 · Failure to file information with respect to employee…
- 301.6653-1 · Failure to pay tax.
- 301.6654-1 · Failure by individual to pay estimated income tax.
- 301.6655-1 · Failure by corporation to pay estimated income tax.
- 301.6656-1 · Abatement of penalty.
- 301.6657-1 · Bad checks.
- 301.6658-1 · Addition to tax in case of jeopardy.
- 301.6659-1 · Applicable rules.
- 301.6671-1 · Rules for application of assessable penalties.