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6503(h) will not end until issuance by the bankruptcy court of a
discharge order, plus an additional 6 months.11
Applying section 6503(h)(2) to petitioners’ 1990 Federal
income taxes, the collection period of limitations relating to
petitioners’ 1990 Federal income taxes was suspended for
approximately 4 years--from the date that petitioners filed their
bankruptcy petition on September 28, 1994, to approximately
March 17, 1998 (the date the bankruptcy court’s discharge order
was issued), plus an additional 6 months, or until approximately
September 17, 1998. As of September 17, 1998, the collection
period of limitations applicable to petitioners’ 1990 Federal
income taxes would have had more than 7 years left to run and
would not have expired until after October 2005.
Thus, under section 6503(h)(2), the collection period of
limitations relating to petitioners’ 1990 Federal income taxes
would not have expired before respondent’s September 7, 2005,
NFTL and before petitioners on September 15, 2005, filed their
request for an Appeals Office collection hearing.12
11 Richmond v. United States, 172 F.3d 1099 (9th Cir. 1999),
involved the immediate predecessor to sec. 6503(h) (namely, sec.
6503(i)), which contained language identical to the current
version of sec. 6503(h)).
12 The 10-year (or 3,652 day) collection period of
limitations began to run for petitioners’ 1990 Federal income
taxes on the date of respondent’s assessment--Nov. 18, 1991.
From Nov. 18, 1991, to Sept. 28, 1994 (the date petitioners’
bankruptcy petition was filed), represents 1,046 days. Thus,
after petitioners filed their bankruptcy petition, 2,604 days
(continued...)
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