judicial enforcement period

(3) Judicial enforcement period 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.


26 USC § 6503(j)(3)

Scoping language

For purposes of this subsection
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