CCA 201027047
Periods of Limitation on Suits (Barred v. Not Barred)
ID: CCA_2010060409101936 Number: 201027047
Release Date: 7/9/2010
Office: --- ---
UILC: 6532.00-00
From: ---
Sent: Friday, June 04, 2010 9:10:24 AM
To: ---
Cc: ---
Subject: Your question
Because the notice was issued by certified mail and disallowed the claim (in part), it was valid and the two-year limitation period under section 6532(a)(1) started at that time. The Service may sign the Form 907.
Source: view the official PDF
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