-26-
have 30 days after the court determination to
file such appeal with the correct court.
* * * * * * *
(e) Suspension of Collections and Statute of
Limitations.--
(1) In general.--* * * if a hearing is
requested * * *, the levy actions which are
the subject of the requested hearing and the
running of any period of limitations under
section 6502 (relating to collection after
assessment), section 6531 (relating to
criminal prosecutions), or section 6532
(relating to the suits) shall be suspended
for the period during which such hearing, and
appeals therein, are pending. In no event
shall any such period expire before the 90th
day after the day on which there is a final
determination in such hearing. * * *
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