§7479 Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

Summary

Lets an estate's executor or a person who agreed to make the special delayed estate-tax payments ask a court to decide two things: whether the estate can use the rule that lets estates delay tax payments when most property is a closely held business, or whether that delay has stopped for the estate or for certain property. Only the executor or someone who agreed to make those payments may bring the case, and if more than one person made that promise they all must be parties. The court will not act unless the person asking has finished all available IRS steps first. If the IRS does not decide after 180 days from the request (and the person tried reasonably to get an answer), that counts as finished. If the IRS mailed its decision by certified or registered mail, the court case must be filed before the 91st day after that mailing. The two-year deadline to sue for a refund after a claim is denied is paused during the 90 days after that mailing, and if a case is filed in Tax Court under this rule, the pause continues until the Tax Court's decision is final.