31 CFR § 16.47
Limitations
July 31, 2023
§ 16.47 Limitations.
(a) The notice of hearing with respect to a claim or statement must be served in the manner specified in § 16.8 within 6 years after the date on which such claim or statement is made.
(b) If the defendant fails to file a timely answer, service of a notice under § 16.10(b) shall be deemed a notice of hearing for purposes of this section.
(c) The time limits of this statute of limitations may be extended by agreement of the parties.