HIGHLIGHTS Bulletin No. 2020–17 OF THIS ISSUE April 20, 2020
ADMINISTRATIVE
Internal Revenue Bulletin 2020-17 · 2026-10-03 edition · updated 2026-10-04 · United States
Action On Decision 2020-3, page 663. Acquiescence to the holding that the term “taxpayer” in section 7811 can be broadly interpreted to include a wrongful-levy claimant. Nonacquiescence to the holding that section 7811(d) suspends the running of the limitations periods for third-parties to file wrongful levy claims or suits.
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