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26 U.S.C. § 6215 — Assessment of deficiency found by Tax Court

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 205 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain
(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 rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.

(6)

For extension of time for paying amount determined as deficiency, see section 6161(b).

Source credit: (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; Pub. L. 115–141, div. U, title IV, § 401(b)(46), Mar. 23, 2018, 132 Stat. 1204.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1976Amended · Pub. L. 94-455 · 90 Stat. 1825, 1834
  • 1986Amended · Pub. L. 99-514 · 100 Stat. 2714
  • 2018Amended · Pub. L. 115-141 · 132 Stat. 1204

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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