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that the period of limitations on collection of taxes is
suspended under section 6503(h) from a bankruptcy petition filing
date until 6 months after the end of the automatic stay.
Richmond v. United States, 172 F.3d at 1102; see also Wekell v.
United States, 14 F.3d 32, 33 (9th Cir. 1994); West v. United
States, 5 F.3d 423, 425 n.2 (9th Cir. 1993).
We previously have not expressly decided whether section
6503(b) or section 6503(h)(2) controls the suspension of the
running of the collection period of limitations in a bankruptcy
proceeding. However, we repeatedly have applied section 6503(h)
without any limitation thereon imposed by section 6503(b). See
Ogonoski v. Commissioner, T.C. Memo. 2004-52, n.6; Smith v.
Commissioner, T.C. Memo. 2003-205; Estate of Johnson v.
Commissioner, T.C. Memo. 1999-284, n.7; Provost v. Commissioner,
T.C. Memo. 1999-178 (each stating that the collection period of
limitations was suspended per section 6503(h)).
Because section 6503(b) refers only generally to a court
proceeding and because section 6503(h)(2) refers specifically to
a bankruptcy proceeding, we conclude that section 6503(h)(2) is
applicable to a situation involving bankruptcy and is not limited
by section 6503(b).15
15 We acknowledge that there may be instances where sec.
6503(b) may actually provide a longer suspension of the 10-year
collection period of limitations than is provided by sec.
6503(h). We do not intend to suggest that in that instance sec.
(continued...)
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