# 26 U.S.C. § 6872: Suspension of period on assessment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6872>. Cite pinpoints as 26 U.S.C. § 6872(a)(1).

If the regulations issued pursuant to section 6036 require the giving of notice by any fiduciary in any case under title 11 of the United States Code, or by a receiver in any other court proceeding, to the Secretary of his qualification as such, the running of the period of limitations on the making of assessments shall be suspended for the period from the date of the institution of the proceeding to a date 30 days after the date upon which the notice from the receiver or other fiduciary is received by the Secretary; but the suspension under this sentence shall in no case be for a period in excess of 2 years.

## Regulations

- [Treas. Reg. § 301.6872-1](/26/reg/301.6872-1.md): Suspension of running of period of limitations on assessment. (interprets § 6872)

## Leading cases

- [Galanis v. Commissioner, 92 T.C. 34 (1989)](https://www.courtlistener.com/opinion/4706901/galanis-v-commissioner/)

## Connections

Cites: § 6036 Notice of qualification as executor or receiver

Cited by: none

Derived from: 1939 § 274

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 838
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834
- 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3411