The 10-year statute of limitations applied to a partnership, even though the six-year statute of limitations would have expired prior to the effective date of the 10-year statute, because the general partners of the partnership signed consents to extend the limitations period. The consents extended the last day for collection to a date beyond the effective date of the 10-year limitations period. In addition, levies against the partners’ bank accounts were properly commenced within the limitations period because the partners’ received sufficient notice of the levies through bank statements and IRS notices.

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