### Question
What is the definition of suspension period?


### Answer
The definition of **suspension period** is as follows in *26 U.S.C. § 6404*:

> 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**

