26 U.S.C. § 6502: The Federal Collection Period
Section 6502 generally permits collection by levy or court proceeding within ten years after assessment, subject to suspensions and extensions.
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Treas. Reg. § 301.6502-1: Collection After Assessment
The regulation under section 6502 addresses the federal collection period, levy, court proceedings, installment agreements, and expiration.
Limitations PeriodsRead the analysis ↗
26 U.S.C. § 6501: The Federal Assessment Limitation Period
Section 6501 supplies the general limitation period for assessment and numerous exceptions involving omitted income, nonfiling, fraud, and agreed extensions.
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