---
kind: "section"
citation: "27 C.F.R. § 70.253"
title: "27"
number: "70.253"
heading: "Periods of limitation on suits by persons other than taxpayers."
url: "https://uscodex.org/cfr/27/70.253"
---

# §70.253. Periods of limitation on suits by persons other than taxpayers.

- (a) **General rule.** No suit or proceeding, except as otherwise provided in [26 U.S.C. 6532(c)(2)](/usc/26/6532.md?p=c-2) and [paragraph (b)](#b) of this section, under [26 U.S.C. 7426](/usc/26/7426.md) and [§ 70.207](/cfr/27/70.207.md) of this part relating to civil actions by persons other than taxpayers, shall be begun after the expiration of 9 months from the date of levy or agreement under [26 U.S.C. 6325(b)(3)](/usc/26/6325.md?p=b-3) giving rise to such action.
- (b) **Period when claim is filed.** The 9-month period described in [26 U.S.C. 6532(c)(1)](/usc/26/6532.md?p=c-1) and [paragraph (a)](#a) of this section shall be extended to the shorter of
  - (1) 12 months from the date of filing by a third party of a written request under [§ 70.167(b)(2)](/cfr/27/70.167.md?p=b-2) of this part for the return of property wrongfully levied upon, or
  - (2) 6 months from the date of mailing by registered or certified mail by the appropriate TTB officer to the party claimant of a notice of disallowance of the part of the request to which the action relates. A request which, under [§ 70.167(b)(3)](/cfr/27/70.167.md?p=b-3) of this part, is not considered adequate does not extend the 9-month period described in [paragraph (a)](#a) of this section.

## Notes

### Amendments

[T.D. ATF-301, 55 FR 47648, Nov. 14, 1990, as amended by T.D. ATF-450, 66 FR 29028, May 29, 2001]

### Source

Source: Sections 70.231 through 70.234 added by T.D. ATF-301, 55 FR 47642, Nov. 14, 1990, unless otherwise noted.

### Source

Source: Sections 70.241 through 70.245 added by T.D. ATF-301, 55 FR 47646, Nov. 14, 1990, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 301 and 552; 26 U.S.C. 4181, 4182, 5123, 5203, 5207, 5275, 5367, 5415, 5504, 5555, 5684(a), 5741, 5761(b), 5802, 6020, 6021, 6064, 6102, 6109, 6155, 6159, 6201, 6203, 6204, 6301, 6303, 6311, 6313, 6314, 6321, 6323, 6325, 6326, 6331-6343, 6401-6404, 6407, 6416, 6423, 6501-6503, 6511, 6513, 6514, 6532, 6601, 6602, 6611, 6621, 6622, 6651, 6653, 6656-6658, 6665, 6671, 6672, 6701, 6723, 6801, 6862, 6863, 6901, 7011, 7101, 7102, 7121, 7122, 7207, 7209, 7214, 7304, 7401, 7403, 7406, 7423, 7424, 7425, 7426, 7429, 7430, 7432, 7502, 7503, 7505, 7506, 7513, 7601-7606, 7608-7610, 7622, 7623, 7653, 7805.

### Source

Source: T.D. ATF-6, 38 FR 32445, Nov. 26, 1973, unless otherwise noted.

### Amendments

[T.D. ATF-301, 55 FR 47648, Nov. 14, 1990, as amended by T.D. ATF-450, 66 FR 29028, May 29, 2001]