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assessment was made within the pertinent period of limitations,
the tax may be collected by levy within 10 years after the
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 1997, 1998, 1999, and
2001 were assessed on November 18, 2002, November 25, 2002,
October 21, 2002, and June 10, 2002, respectively. The
corresponding returns were filed on August 28, 2002, August 20,
2002, August 28, 2002, and April 15, 2002, respectively.
Accordingly, assessment was well within the 3-year period of
limitations. Respondent received petitioner’s Forms 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 liabilities for the years in issue is not time
barred.9
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
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