### Question
How is the term suspension period defined?


### Answer
The term **suspension period** is defined in *26 U.S.C. § 6404* as the following:

> the period—



(A) beginning on the day after the close of the 36-month period under paragraph (1)

#### Citation:
  - *26 U.S.C. § 6404*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 65-ABATEMENTS, CREDITS, AND REFUNDS > Subchapter A-Procedure in General**

