26 U.S.C. § 6533 — Cross references

Page 3721 TITLE 26—INTERNAL REVENUE CODE § 6601 1 Section numbers editorially supplied. (c) Suits by persons other than taxpayers (1) General rule Except as provided by paragraph (2), no suit or proceeding under section 7426 shall be begun after the expiration of 2 years from the date of the levy or agreement giving rise to such ac- tion. (2) Period when claim is filed If a request is made for the return of prop- erty described in section 6343(b), the 2-year pe- riod prescribed in paragraph (1) shall be ex- tended for a period of 12 months from the date of filing of such request or for a period of 6 months from the date of mailing by registered or certified mail by the Secretary to the per- son making such request of a notice of dis- allowance of the part of the request to which the action relates, whichever is shorter. (Aug. 16, 1954, ch. 736, 68A Stat. 816; Pub. L. 85–866, title I, § 89(b), Sept. 2, 1958, 72 Stat. 1665; Pub. L. 89–719, title I, § 110(b), Nov. 2, 1966, 80 Stat. 1144; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–589, § 6(d)(4), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 115–97, title I, § 11071(b), Dec. 22, 2017, 131 Stat. 2091.) Editorial Notes AMENDMENTS 2017—Subsec. (c)(1). Pub. L. 115–97, § 11071(b)(1), sub- stituted ‘‘2 years’’ for ‘‘9 months’’. Subsec. (c)(2). Pub. L. 115–97, § 11071(b)(2), substituted ‘‘2-year’’ for ‘‘9-month’’. 1980—Subsec. (a)(5). Pub. L. 96–589 added par. (5). 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. 1966—Subsec. (c). Pub. L. 89–719 added subsec. (c). 1958—Subsec. (a)(1), (4). Pub. L. 85–866 inserted ‘‘cer- tified mail or’’ before ‘‘registered mail’’ wherever ap- pearing. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2017 AMENDMENT Amendment by Pub. L. 115–97 applicable to levies made after Dec. 22, 2017, and levies made on or before Dec. 22, 2017, if the 9-month period has not expired under section 6343(b) of this title (without regard to section 11071 of Pub. L. 115–97) as of such date, see sec- tion 11071(c) of Pub. L. 115–97, set out as a note under section 6343 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bank- ruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89–719 applicable after Nov. 2, 1966, regardless of when title or lien of United States arose or when lien or interest of another person was ac- quired, with certain exceptions, see section 114(a)–(c) of Pub. L. 89–719, set out as a note under section 6323 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85–866 applicable only if mail- ing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85–866, set out as a note under section 7502 of this title. § 6533. Cross references (1) For period of limitation in respect of civil ac- tions for fines, penalties, and forfeitures, see section 2462 of Title 28 of the United States Code. (2) For extensions of time by reason of armed service in a combat zone, see section 7508. (3) For suspension of running of statute until 3 years after termination of hostilities, see section 3287 of Title 18. (Aug. 16, 1954, ch. 736, 68A Stat. 816.) CHAPTER 67—INTEREST Subchapter Sec.1 A. Interest on underpayments ................... 6601 B. Interest on overpayments ...................... 6611 C. Determination of interest rate; compounding of interest .................... 6621 D. Notice requirements .............................. 6631 Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title III, § 3308(b), July 22, 1998, 112 Stat. 745, added item for subchapter D. 1982—Pub. L. 97–248, title III, § 344(b)(3)(B), Sept. 3, 1982, 96 Stat. 636, inserted ‘‘; compounding of interest’’ after ‘‘rate’’ in item for subchapter C. 1975—Pub. L. 93–625, § 7(d)(5), Jan. 3, 1975, 88 Stat. 2115, added item for subchapter C. Subchapter A—Interest on Underpayments Sec. 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax. 6602. Interest on erroneous refund recoverable by suit. 6603. Deposits made to suspend running of interest on potential underpayments, etc. Editorial Notes AMENDMENTS 2004—Pub. L. 108–357, title VIII, § 842(b), Oct. 22, 2004, 118 Stat. 1599, added item 6603. § 6601. Interest on underpayment, nonpayment, or extensions of time for payment, of tax (a) General rule If any amount of tax imposed by this title (whether required to be shown on a return, or to be paid by stamp or by some other method) is not paid on or before the last date prescribed for payment, interest on such amount at the under- payment rate established under section 6621 shall be paid for the period from such last date to the date paid. (b) Last date prescribed for payment For purposes of this section, the last date pre- scribed for payment of the tax shall be deter- mined under chapter 62 with the application of the following rules: (1) Extensions of time disregarded The last date prescribed for payment shall be determined without regard to any exten- sion of time for payment or any installment agreement entered into under section 6159. (2) Jeopardy The last date prescribed for payment shall be determined without regard to any notice