§6532. Periods of limitation on suits — Inbound Citations
26 U.S.C. § 6532
Cited by 8 provisions in release 119-102.
Citations to 26 U.S.C. § 6532 as a whole
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(3) If a suit for refund is begun by either individual filing the joint return pursuant to section 6532—(A) the Tax Court shall lose jurisdiction of the individual’s action under this section to whatever extent jurisdiction is acquired by the district court or the United States Court of Federal Claims over the taxable years that are the subject of the suit for refund, and(B) the court acquiring jurisdiction shall have jurisdiction over the petition filed under this subsection.
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(1) Except as provided in paragraph (2), if a hearing is requested under subsection (a)(3)(B), the levy actions which are the subject of the requested hearing and the running of any period of limitations under section 6502 (relating to collection after assessment), section 6531 (relating to criminal prosecutions), or section 6532 (relating to other suits) shall be suspended for the period during which such hearing, and appeals therein, are pending. In no event shall any such period expire before the 90th day after the day on which there is a final determination in such hearing. Notwithstanding the provisions of section 7421(a), the beginning of a levy or proceeding during the time the suspension under this paragraph is in force may be enjoined by a proceeding in the proper court, including the Tax Court. The Tax Court shall have no jurisdiction under this paragraph to enjoin any action or proceeding unless a timely appeal has been filed under subsection (d)(1) and then only in respect of the unpaid tax or proposed levy to which the determination being appealed relates.
Citations to §6532(a)
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(4) Suits for refund by taxpayers, see section 6532(a).
Citations to §6532(a)(1)
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(c) The 2-year period in section 6532(a)(1) for filing suit for refund after disallowance of a claim shall be suspended during the 90-day period after the mailing of the notice referred to in subsection (b)(3) and, if a pleading has been filed with the Tax Court under this section, until the decision of the Tax Court has become final.
Citations to §6532(a)(3)
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(iii) 2 years after a notice of the waiver of disallowance is filed under section 6532(a)(3).
Citations to §6532(b)
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(3) For procedure by the United States to recover erroneous refunds, see sections 6532(b) and 7405.
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(d) For periods of limitations on actions under this section, see section 6532(b).
Citations to §6532(c)
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(i) For period of limitation, see section 6532(c).