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assessment of the tax. A hearing request under section 6330 will
suspend the running of the period of limitations described in
section 6502 during the period that “such hearing, and appeals
therein, are pending.” Sec. 6330(e)(1).
Here, petitioner’s liabilities for 2001 were assessed on
June 10, 2002, and the corresponding return had been filed on
April 15, 2002. Accordingly, assessment was well within the 3-
year period of limitations. Respondent received petitioner’s
Form 12153 on March 27, 2003, at which time the applicable 10-
year period of limitations for collection by levy had not
expired. The running of this 10-year period was suspended by the
Form 12153 and remains suspended. Hence, collection of
petitioner’s Federal income tax liability for the year in issue
is not time barred.9
2. “Inability to pay”
Petitioner’s claim regarding inability to pay bears upon
issues such as collection alternatives that the Court reviews for
abuse of discretion. Action constitutes an abuse of discretion
9 The Court also notes that to the extent petitioner’s
argument might attempt to raise the doctrine of laches, which
focuses on the concept of unreasonable and prejudicial delay, it
is well settled that the United States is not subject to the
defense of laches in enforcing its rights. United States v.
Summerlin, 310 U.S. 414, 416 (1940); Guaranty Trust Co. v. United
States, 304 U.S. 126, 132-133 (1938). Rather, timeliness of
Government claims is governed by the statutes of limitations
enacted by Congress. Fein v. United States, 22 F.3d 631, 634
(5th Cir. 1994).
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Last modified: May 25, 2011