---
kind: "section"
citation: "26 U.S.C. § 6872"
title: "26"
title_heading: "Internal Revenue Code"
number: "6872"
heading: "Suspension of period on assessment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6872"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 70 — Jeopardy, Receiverships, Etc."
  - "Subchapter B — Receiverships, Etc."
---

# §6872. Suspension of period on assessment


If the regulations issued pursuant to [section 6036](/usc/26/6036.md) require the giving of notice by any [fiduciary](/usc/26/7701.md?p=a-6) in any case under [title 11](/usc/11.md) of the United States Code, or by a receiver in any other court proceeding, to the [Secretary](/usc/26/7701.md?p=a-11-B) of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other [fiduciary](/usc/26/7701.md?p=a-6) is received by the [Secretary](/usc/26/7701.md?p=a-11-B); but the suspension under this sentence shall in no case be for a period in excess of 2 years.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6 (i)(12), Dec. 24, 1980, 94 Stat. 3411.)

## Notes

### Editorial Notes

### Amendments

1980—Pub. L. 96–589 substituted “any case under title 11 of the United States Code” for “any proceeding under the Bankruptcy Act”.

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1980 Amendment

Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.