26-U.S.C.-6215
§6215 – Assessment of Deficiency Found By Tax Court
Pathway
Title 26 > Subtitle F > Chapter 63 > Subchapter B > Section 6215
Details
- Reference: Section 6215
- Legend: §6215 – Assessment of Deficiency Found By Tax Court
- USCode Year: 2013
Provision Content
(a) General rule
If the taxpayer files a petition with the Tax Court, the entire amount redetermined as the deficiency by the decision of the Tax Court which has become final shall be assessed and shall be paid upon notice and demand from the Secretary. No part of the amount determined as a deficiency by the Secretary but disallowed as such by the decision of the Tax Court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.
(b) Cross references
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.
(2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
(3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).
(4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.
(5) For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).
(6) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
(7) For extension of time for paying amount determined as deficiency, see section 6161(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94–455, title XIX, §1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–514, title XIV, §1404(c)(2), Oct. 22, 1986, 100 Stat. 2714.)
Amendments
1986—Subsec. (b)(7), (8). Pub. L. 99–514 redesignated par. (8) as (7) and struck out former par. (7) which read as follows: For proration of deficiency to installments, see section 6152(c).
1976—Pub. L. 94–455, §1906(b)(13)(A), struck out or his delegate after Secretary wherever appearing.
Subsec. (b)(5). Pub. L. 94–455, §1906(a)(16), struck out 60 Stat. 48; before 50 U.S.C. App. 1742.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99–514, set out as a note under section 643 of this title.
U.S. Encyclopedia of Law Coverage
26-U.S.C.-6206 in the Legal Encyclopedia: Tax Administration
In this entry about 26-U.S.C.-6206, find legal reference material, bibliographies and premiere content related to tax administration in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax administration-specific issues, written by authorities in the field.
Subchapter A – in the Legal Encyclopedia: Tax Procedure
In this entry about Subchapter A – , find legal reference material, bibliographies and premiere content related to tax procedure in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax procedure-specific issues, written by authorities in the field.
26-U.S.C.-6214 in the Legal Encyclopedia: Tax Assessment
In this entry about 26-U.S.C.-6214, find legal reference material, bibliographies and premiere content related to tax assessment in the American Encyclopedia of Law, presenting a comprehensive view of the United States tax assessment-specific issues, written by authorities in the field.
Leave a Reply