### Question
How is the "applicable 5-year period" defined?


### Answer
The term **applicable 5-year period** is defined in *26 U.S.C. § 7611* as follows -

> the 5-year period beginning on the date the notice taken into account for purposes of subsection (c)(1) was provided

#### Citation:
  - *26 U.S.C. § 7611*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 78-DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE > Subchapter A-Examination and Inspection**

