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assessment, which he alleges had already expired on June 6, 1989,
6 years after the date of the assessment.
Petitioner’s argument is based upon the fact that, until it
was amended in 1990, section 6502(a)(1) provided a 6-year statute
of limitations on collection. In that year, Congress amended
section 6502(a)(1) to extend the period of limitations for the
collection of taxes after assessment to 10 years. Omnibus Budget
Reconciliation Act of 1990 (OBRA), Pub. L. 101-508, sec.
11317(a), 104 Stat. 1388-458. The 10-year limitations period
applies to taxes assessed after November 5, 1990, and to taxes
assessed on or before that date if the 6-year limitations period
under prior law had not expired as of that date. Id. subsec.
(c). Petitioner argues that, because the 6-year limitations
period applicable to the 1983 assessment under prior law expired
prior to November 5, 1990, that period is not extended to 10
years by the 1990 amendment.5
Respondent does not dispute petitioner’s analysis of the
law, but argues that, because petitioner had timely executed
4(...continued)
collected at any time during the period within which the
underlying tax may be collected.
5 Petitioner apparently agrees that, because the 6-year
limitations period applicable to the $2,321 tax assessment for
1982 on Aug. 12, 1985, did not expire until after Nov. 5, 1990,
the 10-year limitations period applies to the collection of
interest attributable to that assessment, and a valid extension
executed on Oct. 8, 1991, with respect to the collection of that
interest is timely.
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