judicial enforcement period
Defined in 1 place of the United States Code.
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.
Source
- 2013–present26 U.S.C. § 6503Internal Revenue Code · Suspension of running of period of limitation · in this section
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.
For suspension in case of—
Source
- 1994–201926 U.S.C. § 6503Internal Revenue Code · Suspension of running of period of limitation · in this section