PRIA, Government Policy, Made Personal

Summary

If a taxpayer asks the Tax Court to decide a tax dispute and the Tax Court’s final decision says the taxpayer owes a tax, the IRS must charge that full amount and the taxpayer must pay it after the IRS sends a notice and demand. If the Tax Court’s final decision says the taxpayer does not owe part or all of the tax the IRS claimed, the IRS cannot charge or collect that disallowed part by seizing property or by suing. Related rules are in: section 7485 (collection while an appeal is pending), section 7459(d) (dismissal treated as affirmation), section 7459(e) (time‑bar decision treated as no deficiency), section 6673 (damages for delay), subchapter C of chapter 76 (Tax Court procedures), and section 6161(b) (extra time to pay).

Title 26, §6215

Internal Revenue Code, Source: USLM XML via OLRC

(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).

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