Title 26, Internal Revenue CodeRelease 119-102
§7486 Refund, Credit, or Abatement of Amounts Disallowed
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 76 — JUDICIAL PROCEEDINGS › Subchapter D — Court Review of Tax Court Decisions › § 7486
Summary
The IRS must automatically refund or cancel an amount if no bond was filed and an appeals court disallows a Tax Court deficiency, without needing a claim.
Full Legal Text
Title 26, §7486
Internal Revenue Code, Source: USLM XML via OLRC
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7486
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102