§7426. Civil actions by persons other than taxpayers — Inbound Citations
26 U.S.C. § 7426
Cited by 5 provisions in release 119-102.
Citations to 26 U.S.C. § 7426 as a whole
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(1) The running of the period under section 6502 shall be suspended for a period equal to the period from the date property (including money) of a third party is wrongfully seized or received by the Secretary to the date the Secretary returns property pursuant to section 6343(b) or the date on which a judgment secured pursuant to section 7426 with respect to such property becomes final, and for 30 days thereafter. The running of such period shall be suspended under this paragraph only with respect to the amount of such assessment equal to the amount of money or the value of specific property returned.
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(1) Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun after the expiration of 2 years from the date of the levy or agreement giving rise to such action.
Citations to §7426(a)(2)
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(2) For judicial procedure with respect to surplus proceeds, see section 7426(a)(2).
Citations to §7426(a)(4)
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(C) If no action is filed under section 7426(a)(4) within the period prescribed therefor, the Secretary shall, within 60 days after the expiration of such period—(i) apply the amount deposited, or collect on such bond, to the extent necessary to satisfy the unsatisfied liability secured by the lien; and(ii) refund (with interest as described in subparagraph (B)) any portion of the amount deposited which is not used to satisfy such liability.
Citations to §7426(b)(5)
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(B) the date that the judgment secured under section 7426(b)(5) becomes final.