The 10-Year Lookback for Tax Liability Overrides State Fraudulent Transfer Law In Kipnis

Nullum tempus occurrit regi is one of the earliest doctrines found in the English common law, and is usually translated as "no time runs against the King". Brought to America, the doctrine has since been codified into various provision of the U.S. Code, to give the United States government either an unlimited time to bring certain actions, or in very long Statute of Limitations for other actions.