required refiling period
(3) Required refiling period In the case of any notice of lien, the term “required refiling period” means— (A) the one-year period ending 30 days after the expiration of 10 years after the date of the assessment of the tax, and (B) the one-year period ending with the expiration of 10 years after the close of the preceding required refiling period for such notice of lien.