§7459 Reports and Decisions

Summary

Tax Court must make reports and decisions as quickly as possible. A judge issues the decision based on the court’s report, and the decision becomes the court’s decision when it is entered in the records. The report must include findings of fact, opinions, or memorandum opinions. Those findings and opinions must be written, but the court’s rules (and section 7460) allow them to be stated aloud and put into the official transcript instead. A Tax Court decision is treated as rendered on the date an order naming the deficiency amount is entered in the court records, except when the case is dismissed for lack of jurisdiction. For declaratory-judgment cases under part IV or section 7428, or actions under section 6234, the decision date is the date the court’s order entering the decision is recorded. If the court dismisses a case and cannot tell the deficiency from the record, or if it dismisses for lack of jurisdiction, the decision date is the date the dismissal order is entered. If a taxpayer asked for redetermination and the case is dismissed, the dismissal is treated as a decision that the deficiency equals the Secretary’s amount and an order naming that amount will be entered unless the record does not show 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 counts as a decision that there is no deficiency. Findings by the Board of Tax Appeals made before February 26, 1926, remain initial proof of the facts stated. Penalties for filing cases just to cause delay are under section 6673.