§2462

2462 by its terms applies “[e]xcept as otherwise provided by Act of Congress.” In the case of actions to collect tax penalties, Congress has “otherwise provided”--namely in section 6502(a), which provides that an assessed tax “may be collected by levy or by a proceeding in court” within 10 years after the assessment. See Lamb v. United States, 977 F.2d 1296, 1297 (8th Cir. 1992) (citing section 6502(a) as a limitations period “otherwise provided” by Congress); Mullikin, 952 F.2d at 929 (same). I

§ 2462; and (4) whether the AJCA retroactively repealed the pre-AJCA section 6707 penalties. FINDINGS OF FACT The parties stipulated some facts, which are so found. The stipulation of facts and the attached exhibits are incorporated by this reference. These consolidated cases involve the IRS Office of Appeals’ (Appeals)3 sustaining determinations t

In Kokesh, the Supreme Court held that disgorgement in the securities-enforcement context is a “penalty” within the meaning of 28 U.S.C.

93 F.2d 139 (6th Cir. 1986), respondent contends that petitioner's Form 1040X was not a valid return. Consequently, respondent concludes that the IRS was entitled to assess the section 6702(a) penalty against petitioner at any time. "(...continued) sec. 2462 applied for the assessment ofsec. 6700 penalties. The Court ofAppeals did not consider the application ofsec. 6501(a) and made no mention ofthe effect offiling a tax return. Id. In Sage, 908 F.2d at 24-25, the U.S. Court ofAppeals for the Fi