§6215 — Title 26 Internal Revenue Code | U.S. Code

Summary

If a taxpayer asks the Tax Court to decide a tax dispute, the amount the court finally decides is the deficiency must be assessed and paid after the Secretary gives notice and demand. Any amount the Secretary called a deficiency but the Tax Court finally rejects cannot be assessed or collected by levy or by suing in court. Related rules are in other sections: appeals and collection while an appeal is pending (section 7485), dismissal of a petition treated as affirming the Secretary’s deficiency (section 7459(d)), a Tax Court finding that tax is time-barred treated as no deficiency (section 7459(e)), damages for suits meant only to delay (section 6673), general Tax Court rules (subchapter C of chapter 76), and extensions to pay a deficiency (section 6161(b)).

Title 26, §6215

Internal Revenue Code — Source: USLM XML via OLRC

(a)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)(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).

Notes & Related Subsidiaries

Editorial Notes

Amendments

2018—Subsec. (b)(5) to (7). Pub. L. 115–141 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read as follows: “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).” 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”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1986 AmendmentAmendment 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.

Savings Provision

For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.

§6215 Assessment of deficiency found by Tax Court