§1313 — Title 26 Internal Revenue Code | U.S. Code

§1313 Definitions

Title 26 › Subtitle Subtitle A— - Income Taxes › Chapter CHAPTER 1— - NORMAL TAXES AND SURTAXES › Subchapter Subchapter Q— - Readjustment of Tax Between Years and Special Limitations › Part PART II— - MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS › § 1313

Last updated Apr 6, 2026|Official source

Summary

Defines what counts as a "determination", who is a "taxpayer", and who is a "related taxpayer". A "determination" covers a final court decision; a closing agreement under section 7121; a final IRS decision on a refund claim (for allowed items, when the refund or credit is allowed or when a disallowance notice is mailed because of offsets; for disallowed items or items used to reduce a refund or credit, when the time to sue runs out unless suit is filed sooner); and any agreement signed by the Secretary under rules the Secretary makes. "Taxpayer" means any person who owes a tax under the applicable revenue law, even if section 7701(a)(14) says otherwise. A "related taxpayer" is someone who had one of these relationships with the taxpayer in the year of the error: husband and wife; grantor and fiduciary; grantor and beneficiary; fiduciary and beneficiary, legatee, or heir; decedent and the decedent’s estate; partner; or a member of an affiliated corporate group (see section 1504).

Title 26, §1313

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this part, the term “determination” means—

(1)a decision by the Tax Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final;

(2)a closing agreement made under section 7121;

(3)a final disposition by the Secretary of a claim for refund. For purposes of this part, a claim for refund shall be deemed finally disposed of by the Secretary—

(A)as to items with respect to which the claim was allowed, on the date of allowance of refund or credit or on the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and

(B)as to items with respect to which the claim was disallowed, in whole or in part, or as to items applied by the Secretary in reduction of the refund or credit, on expiration of the time for instituting suit with respect thereto (unless suit is instituted before the expiration of such time); or

(4)under regulations prescribed by the Secretary, an agreement for purposes of this part, signed by the Secretary and by any person, relating to the liability of such person (or the person for whom he acts) in respect of a tax under this subtitle for any taxable period.

(b)Notwithstanding section 7701(a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.

(c)For purposes of this part, the term “related taxpayer” means a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance was made, in one of the following relationships:

(1)husband and wife,

(2)grantor and fiduciary,

(3)grantor and beneficiary,

(4)fiduciary and beneficiary, legatee, or heir,

(5)decedent and decedent’s estate,

(6)partner, or

(7)member of an affiliated group of corporations (as defined in section 1504).

Editorial Notes

Amendments

1976—Subsec. (a)(3), (4). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

§1313 Definitions

Summary

Title 26, §1313

Notes & Related Subsidiaries

Editorial Notes

Amendments

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