Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · BILL · 114th Congress · S. 949 (Introduced in Senate) — To provide a taxpayer bill of rights for small businesses. · Sec. 11

Sec. 11. Suspension of running of period for filing petition of spousal relief and collection cases

336 words·~2 min read·/bill/114/s/949/is/section-11·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

Subsection
(e)of section 6015 of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph (1)(A) with respect to a final determination of relief under this section, the running of the period prescribed by such paragraph for filing such a petition with respect to such final determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 60 days thereafter. . The amendment made by this subsection shall apply to petitions filed under section 6015(e) of the Internal Revenue Code of 1986 after the date of the enactment of this Act. Subsection
(d)of section 6330 of the Internal Revenue Code of 1986 is amended— by striking appeal such determination to the Tax Court in paragraph
(1)and inserting petition the Tax Court for review of such determination , by striking in the heading of paragraph
(1)and inserting Judicial review of determination , Petition for review by Tax Court by redesignating paragraph
(2)as paragraph (3), and by inserting after paragraph
(1)the following new paragraph: In the case of a person who is prohibited by reason of a case under title 11, United States Code, from filing a petition under paragraph
(1)with respect to a determination under this section, the running of the period prescribed by such subsection for filing such a petition with respect to such determination shall be suspended for the period during which the person is so prohibited from filing such a petition, and for 30 days thereafter. . Subsection
(c)of section 6320 of such Code is amended by striking (2)(B) and inserting (3)(B) . The amendments made by this subsection shall apply to petitions filed under section 6330 of the Internal Revenue Code of 1986 after the date of the enactment of this Act.
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.