Collapse to view only § 7486. Refund, credit, or abatement of amounts disallowed
- § 7481. Date when Tax Court decision becomes final
- § 7482. Courts of review
- § 7483. Notice of appeal
- § 7484. Change of incumbent in office
- § 7485. Bond to stay assessment and collection
- § 7486. Refund, credit, or abatement of amounts disallowed
- § 7487. Cross references
§ 7481. Date when Tax Court decision becomes final
(a) Reviewable decisionsExcept as provided in subsections (b), (c), and (d), the decision of the Tax Court shall become final—
(1) Timely notice of appeal not filed
(2) Decision affirmed or appeal dismissed
(A) Petition for certiorari not filed on time
(B) Petition for certiorari denied
(C) After mandate of Supreme Court
(3) Decision modified or reversed
(A) Upon mandate of Supreme Court
(B) Upon mandate of the Court of AppealsIf the decision of the Tax Court is modified or reversed by the United States Court of Appeals, and if—
(i) the time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or
(ii) the petition for certiorari has been denied, or
(iii) the decision of the United States Court of Appeals has been affirmed by the Supreme Court, then the decision of the Tax Court rendered in accordance with the mandate of the United States Court of Appeals shall become final on the expiration of 30 days from the time such decision of the Tax Court was rendered, unless within such 30 days either the Secretary or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.
(4) RehearingIf the Supreme Court orders a rehearing; or if the case is remanded by the United States Court of Appeals to the Tax Court for a rehearing, and if—
(A) the time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or
(B) the petition for certiorari has been denied, or
(C) the decision of the United States Court of Appeals has been affirmed by the Supreme Court,
then the decision of the Tax Court rendered upon such rehearing shall become final in the same manner as though no prior decision of the Tax Court has been rendered.
(5) Definition of “mandate”
(b) Nonreviewable decisions
(c) Jurisdiction over interest determinations
(1) In general
(2) Cases to which this subsection appliesThis subsection shall apply where—
(A)
(i) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, and
(ii) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and
(B) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment.
(3) Special rules
(d) Decisions relating to estate tax extended under section 6166If with respect to a decedent’s estate subject to a decision of the Tax Court—
(1) the time for payment of an amount of tax imposed by chapter 11 is extended under section 6166, and
(2) there is treated as an administrative expense under section 2053 either—
(A) any amount of interest which a decedent’s estate pays on any portion of the tax imposed by section 2001 on such estate for which the time of payment is extended under section 6166, or
(B) interest on any estate, succession, legacy, or inheritance tax imposed by a State on such estate during the period of the extension of time for payment under section 6166,
then, upon a motion by the petitioner in such case in which such time for payment of tax has been extended under section 6166, the Tax Court may reopen the case solely to modify the Court’s decision to reflect such estate’s entitlement to a deduction for such administration expenses under section 2053 and may hold further trial solely with respect to the claim for such deduction if, within the discretion of the Tax Court, such a hearing is deemed necessary. An order of the Tax Court disposing of a motion under this subsection shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.
(Aug. 16, 1954, ch. 736, 68A Stat. 889; Pub. L. 91–172, title IX, § 960(h)(1), Dec. 30, 1969, 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title VI, §§ 6246(a), (b)(2), 6247(a), (b)(2), Nov. 10, 1988, 102 Stat. 3751, 3752; Pub. L. 105–34, title XIV, §§ 1452(a), 1454(b)(3), Aug. 5, 1997, 111 Stat. 1054, 1057.)
§ 7482. Courts of review
(a) Jurisdiction
(1) In general
(2) Interlocutory orders
(A) In general
(B) Order treated as Tax Court decision
(C) Venue for review of subsequent proceedings
(3) Certain orders entered under section 6213(a)
(b) Venue
(1) In generalExcept as otherwise provided in paragraphs (2) and (3), such decisions may be reviewed by the United States court of appeals for the circuit in which is located—
(A) in the case of a petitioner seeking redetermination of tax liability other than a corporation, the legal residence of the petitioner,
(B) in the case of a corporation seeking redetermination of tax liability, the principal place of business or principal office or agency of the corporation, or, if it has no principal place of business or principal office or agency in any judicial circuit, then the office to which was made the return of the tax in respect of which the liability arises,
(C) in the case of a person seeking a declaratory decision under section 7476, the principal place of business, or principal office or agency of the employer,
(D) in the case of an organization seeking a declaratory decision under section 7428, the principal office or agency of the organization,
(E) in the case of a petition under section 6234, the principal place of business of the partnership,
(F) in the case of a petition under section 6015(e), the legal residence of the petitioner, or
(G) in the case of a petition under section 6320 or 6330—
(i) the legal residence of the petitioner if the petitioner is an individual, and
(ii) the principal place of business or principal office or agency if the petitioner is an entity other than an individual.
If for any reason no subparagraph of the preceding sentence applies, then such decisions may be reviewed by the Court of Appeals for the District of Columbia. For purposes of this paragraph, the legal residence, principal place of business, or principal office or agency referred to herein shall be determined as of the time the petition seeking redetermination of tax liability was filed with the Tax Court or as of the time the petition seeking a declaratory decision under section 7428 or 7476, or the petition under section 6234, was filed with the Tax Court.
(2) By agreement
(3) Declaratory judgment actions relating to status of certain governmental obligations
(c) Powers
(1) To affirm, modify, or reverse
(2) To make rules
(3) To require additional security
(4) To impose penalties
(Aug. 16, 1954, ch. 736, 68A Stat. 890; Pub. L. 89–713, § 3(c), Nov. 2, 1966, 80 Stat. 1109; Pub. L. 91–172, title IX, § 960(h)(2), Dec. 30, 1969, 83 Stat 735; Pub. L. 93–406, title II, § 1041(b)(3), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title X, § 1042(d)(2)(A), (B), title XIII, § 1306(b)(4), (5), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1638, 1639, 1719, 1834; Pub. L. 95–600, title III, § 336(c)(1), Nov. 6, 1978, 92 Stat. 2842; Pub. L. 97–164, title I, § 154, Apr. 2, 1982, 96 Stat. 47; Pub. L. 97–248, title IV, § 402(c)(15), Sept. 3, 1982, 96 Stat. 668; Pub. L. 98–369, div. A, title I, § 131(e)(2)(A), July 18, 1984, 98 Stat. 665; Pub. L. 99–514, title XV, § 1558(a), (b), title XVIII, §§ 1810(g)(2), 1899A(60), Oct. 22, 1986, 100 Stat. 2757, 2758, 2828, 2962; Pub. L. 100–647, title VI, § 6243(b), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 101–239, title VII, § 7731(b), Dec. 19, 1989, 103 Stat. 2401; Pub. L. 105–34, title XII, §§ 1222(b)(3), 1239(d), Aug. 5, 1997, 111 Stat. 1019, 1028;
§ 7483. Notice of appeal
Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91–172, title IX, § 959(a), Dec. 30, 1969, 83 Stat. 734.)
§ 7484. Change of incumbent in office
When the incumbent of the office of Secretary changes, no substitution of the name of his successor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court.
(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
§ 7485. Bond to stay assessment and collection
(a) Upon notice of appeal
Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 7483 shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Tax Court unless a notice of appeal in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer—
(1) on or before the time his notice of appeal is filed has filed with the Tax Court a bond in a sum fixed by the Tax Court not exceeding double the amount of the portion of the deficiency in respect of which the notice of appeal is filed, and with surety approved by the Tax Court, conditioned upon the payment of the deficiency as finally determined, together with any interest, additional amounts, or additions to the tax provided for by law, or
(2) has filed a jeopardy bond under the income or estate tax laws.
If as a result of a waiver of the restrictions on the assessment and collection of a deficiency any part of the amount determined by the Tax Court is paid after the filing of the appeal bond, such bond shall, at the request of the taxpayer, be proportionately reduced.
(b) Bond in case of appeal of certain partnership-related decisions
(c) Cross references
(1) For requirement of additional security notwithstanding this section, see section 7482(c)(3).
(2) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91–172, title IX, § 960(h)(3), Dec. 30, 1969, 83 Stat. 735; Pub. L. 97–248, title IV, § 402(c)(16), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–258, § 3(f)(15), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 105–34, title XII, §§ 1222(b)(4), 1241(a), Aug. 5, 1997, 111 Stat. 1019, 1029; Pub. L. 114–74, title XI, § 1101(f)(14), Nov. 2, 2015, 129 Stat. 638; Pub. L. 115–141, div. U, title II, §§ 201(c)(8), 206(p)(8), Mar. 23, 2018, 132 Stat. 1173, 1182.)
§ 7486. Refund, credit, or abatement of amounts disallowed
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 891.)
§ 7487. Cross references
(1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
(2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474.
(Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.)