Sec. 424. SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF SPOUSAL RELIEF AND COLLECTION CASES
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## SEC. 424 SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF SPOUSAL RELIEF AND COLLECTION CASES ###
(a)Petitions for Spousal Relief ####
(1)In general **[**[26 U.S.C. 6015](/us/usc/t26/s6015)**]** Subsection
(e)of section 6015 is amended by adding at the end the following new paragraph: > > #### “(6) Suspension of running of period for filing petition in title 11 cases > > 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.” > . ####
(2)Effective Date **[**[26 U.S.C. 6015 note](/us/usc/t26/s6015)**]** 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. ###
(b)Collection Proceedings ####
(1)In general **[**[26 U.S.C. 6330](/us/usc/t26/s6330)**]** Subsection
(d)of section 6330 is amended— #####
(A)by striking “appeal such determination to the Tax Court” in paragraph
(1)and inserting “petition the Tax Court for review of such determination”, #####
(B)by striking “Judicial review of determination” in the heading of paragraph
(1)and inserting “Petition for review by tax court”, #####
(C)by redesignating paragraph
(2)as paragraph (3), and #####
(D)by inserting after paragraph
(1)the following new paragraph: > > #### “(2) Suspension of running of period for filing petition in title 11 cases > > 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, and” > . ####
(2)Effective Date **[**[26 U.S.C. 6330 note](/us/usc/t26/s6330)**]** 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. ###
(c)Conforming Amendment **[**[26 U.S.C. 6320](/us/usc/t26/s6320)**]** Subsection
(c)of section 6320 is amended by striking “(2)(B)” and inserting “(3)(B)”.
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Sec. 424
SUSPENSION OF RUNNING OF PERIOD FOR FILING PETITION OF SPOUSAL RELIEF AND COLLECTION CASES
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