judicial enforcement period

(3)For purposes of this subsection, the term “judicial enforcement period” means, with respect to any summons, the period— (A)which begins on the day on which a court proceeding with respect to such summons is brought, and (B)which ends on the day on which there is a final resolution as to the summoned person’s response to such summons. (k)For suspension in case of—

Source

26 USC § 6503(j)(3)


Scoping language

None: Default is title Scope
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