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taxes also is suspended for the period of time that respondent is
prevented from collecting taxes by reason of a pending bankruptcy
proceeding, plus 6 months.
Section 6503(h) provides as follows:
SEC. 6503. SUSPENSION OF RUNNING OF PERIOD
OF LIMITATION.
* * * * * * *
(h) Cases Under Title 11 of the United States Code.--
The running of the period of limitations provided in
section 6501 or 6502 on the making of assessments or
collection shall, in a case under title 11 of the
United States Code [referring to a court action,
including a Chapter 7 bankruptcy proceeding, brought
under the Bankruptcy Code], be suspended for the period
during which the Secretary is prohibited by reason of
such case from making the assessment or from collecting
and--
(1) for assessment, for 60 days
thereafter, and
(2) for collection, 6 months thereafter.
The Court of Appeals in Richmond v. United States, 172 F.3d
1099, 1103 (9th Cir. 1999), stated that under Bankruptcy Code
section 362(c)(2) the automatic stay in a chapter 7 bankruptcy
proceeding generally will not end until the issuance by the
bankruptcy court of a discharge order and therefore that the
suspension of the collection period of limitations under section
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Last modified: March 27, 2008