31 C.F.R. § 16.47

Current through September 30, 2024
Section 16.47 - Limitations
(a) The notice of hearing with respect to a claim or statement must be served in the manner specified in § 16.8 within 6 years after the date on which such claim or statement is made.
(b) If the defendant fails to file a timely answer, service of a notice under § 16.10(b) shall be deemed a notice of hearing for purposes of this section.
(c) The time limits of this statute of limitations may be extended by agreement of the parties.

31 C.F.R. §16.47