CFR › Title 24 › Part 28 › §28.3524 CFR §28.35Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗Copy linkThe statute of limitations for commencing hearings under this part shall be tolled:(a)If the hearing is commenced in accordance with 31 U.S.C. 3803(d)(2)(B) within 6 years after the date on which the claim or statement is made; or(b)If the parties agree to such tolling.