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November 2, 2022

Third Circuit concludes certiorari petition tolled limitations period for collection, making IRS collection action timely

In United States v. Charles J. Weiss, the Third Circuit has held that the IRS's collection action against the taxpayer was timely because the period between the IRS's assessing the tax delinquency and collection was less than 10 years, as the limitations period had tolled several times. In particular, the appeals court interpreted IRC Section 6502(a)(1) to conclude that a writ of certiorari filed in the Supreme Court constituted an appeal that remained pending — tolling the limitations period — until the Supreme Court denied certiorari.