§7459 Reports and Decisions

Summary

The Tax Court must make a report and a decision in each case as quickly as possible. A judge decides the case based on that report, and when the decision is entered in the court record it becomes the court’s official decision. The court must include its findings of fact and its written opinions in the report. If court rules allow, saying those findings aloud and recording them in the transcript can count instead of a written report, and that also satisfies section 7460. A decision is treated as made on the date an order entering the amount of the deficiency is put in the court records. For declaratory judgments under part IV or section 7428, or actions under section 6234, the decision date is the court’s order date. If the court dismisses a case and cannot tell the deficiency from the record, or if it dismisses for lack of jurisdiction, it must enter an order saying so and the decision date is that entry. A dismissal of a redetermination petition is treated as the court deciding the deficiency equals the amount the Secretary determined, and an order stating that amount will be entered unless the court cannot determine it or the dismissal is for lack of jurisdiction. If assessment or collection is barred by the statute of limitations, the court’s decision to that effect is treated as finding no deficiency. Findings by the Board of Tax Appeals made before Feb. 26, 1926 remain prima facie evidence. For penalties for filing just to delay, see section 6673.