(a) The notice of hearing with respect to a claim or statement must be served in the manner specified in Sec. 33.8 within six years after the date on which the claim or statement is made.
(b) If the defendant fails to file a timely answer, service of a notice under Sec. 33.10(b) is deemed a notice of hearing for purposes of this section.
(c) The statute of limitations may be extended by agreement of the parties. (Authority: 31 U.S.C. 3808)