The running of the period of limitations provided in section
6501 or
6502 (or section
6229, but only with respect to a deficiency described in paragraph (2)(A) or (3) of section
6230
(a)). on the making of assessments or the collection by levy or a proceeding in court, in respect of any deficiency as defined in section
6211 (relating to income, estate, gift and certain excise taxes), shall (after the mailing of a notice under section
6212
(a)) be suspended for the period during which the Secretary is prohibited from making the assessment or from collecting by levy or a proceeding in court (and in any event, if a proceeding in respect of the deficiency is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter.