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Section 6502(a)2 as applicable to this case provides that
where assessment of a tax has been made within the period of
limitations applicable thereto, such tax may be collected by levy
or by a proceeding in court, but only if the levy is made or the
proceeding begun within 6 years after the assessment (with an
exception not here applicable). If, as petitioner contends,
"collection" of the additions to tax was made on November 13,
1989, the period of limitations provided for in section 6502(a)
would have expired before the time of collection.
The facts here are clear that the payment which gave rise to
the overpayment to petitioner was made on September 18, 1973,
which was before the assessment of the additions to tax for 1966
2 SEC. 6502. COLLECTION AFTER ASSESSMENT.
(a) Length of Period.--Where the assessment of any tax
imposed by this title has been made within the period of
limitation properly applicable thereto, such tax may be collected
by levy or by a proceeding in court, but only if the levy is made
or the proceeding begun--
(1) within 6 years after the assessment of the
tax, or
(2) prior to the expiration of any period for
collection agreed upon in writing by the Secretary and the
taxpayer before the expiration of such 6-year period (or, if
there is a release of levy
under section 6343 after such 6-year period, then
before such release).
The period so agreed upon may be extended by subsequent agreements
in writing made before the expiration of the period previously
agreed upon. If a timely proceeding in court for the collection
of a tax is commenced, the period during which such tax may be
collected by levy shall be extended and shall not expire until the
liability for the tax (or a judgment against the taxpayer arising
from such liability) is satisfied or becomes unenforceable.
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