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Practice tip on NFA cases
Posted by David Hardy · 2 June 2005 11:44 AM
I just remembered an interesting practice tip, give to me by Jim Jeffries. The general federal statute of limitations is five years. However, the NFA is part of the tax codes, and has a three year statute of limitations (with some exceptions for willful failure to pay, filing of false documents, etc). See 26 USC ยง6531.
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