### Question
How does DISCOVERY OF LIABILITY AND ENFORCEMENT OF TITLE define applicable 5-year period?


### Answer
Under *26 U.S.C. § 7611*, **applicable 5-year period** is defined as:

> 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**

