toll the 240 day time period under section 507(a)(8)(A)(ii). For the reasons set forth above, the Court finds that the subsequent amendments to the April 30, 1992 offer modified the offer, but did not constitute new offers. Therefore, the April 30, 1992 offer, which was interposed prior to any *677 assessment, was pending until the IRS formally rejected the offer on December 2, 1993. Debtor's April 20, 1994 offer in compromise was thus the first offer submitted after assessment of Debtor's 1991 taxes. Approximately 700 days had elapsed between the assessment and the Debtor's April 20, 1994 offer in compromise. Because more than 240 days had elapsed from the date of the IRS assessment of Debtor's 1991 taxes before Debtor made his 1994 offer, the offer in compromiseKim is traveling in passing through Wuhan in Central China’s Hubei province. One user wrote that the Monday morning rush hour -- when Kim’s train supposedly passed through the city -- was “truly miserable.”

Kim on Saturday was accompanied by Kim Yong Chol, who has been a key negotiator in talks with the U.S., and Kim Yo Jong, the leader's sister, the North's official Korean Central News Agency reported. The train that reportedly travels a speed of 35 miles per hour will cover nearly 2,500 miles by the time it reaches the railway station bordering Vietnam.

TRUMP, KIM JONG UN'S SINGAPORE SUMMIT: 5 AGREEMENTS THE LEADERS MADE DURING THEIR FIRST MEETING

The People's Committee in Lang Son province, where the Dong Dang railway station is located, issued a statement Friday instructing