Suspension of running of statute.
Section 333
SEC. 333. Suspension of running of statute. — The running of the statute of limitations provided in section 331 or 332 on the making of assessments and the beginning of distraint or levy or a proceeding in court for collection, in respect of any deficiency, shall be suspended for the period during which the Collector of Internal Revenue is prohibited from making the assessment or beginning distraint or levy or a proceeding in court, and for sixty days thereafter.