Miscellaneous Time Limitations
- Ninety days to file petition in Tax Court. IRC § 6213(a).
- Party claiming an interest in property levied upon by IRS must file administrative claim or commence wrongful levy action in federal district court within nine months of date of levy. IRC § 6532(c).
- Refund claims must be filed within three-years of date of return, or, if no return filed, within two years of date of payment of tax. IRC § 6511(a).
|
Tax
