Kentucky Tax Lawyer Research Library
Search Kentucky statutes, federal tax provisions, Treasury regulations, agency guidance, and plain-English explanations of tax procedure.
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Section 6501 supplies the general limitation period for assessment and numerous exceptions involving omitted income, nonfiling, fraud, and agreed extensions.
Section 6502 generally permits collection by levy or court proceeding within ten years after assessment, subject to suspensions and extensions.
Research cannot protect a deadline by itself
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