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Internal Revenue Code, § 6213. Restrictions Applicable To Deficiencies; Petition To Tax Court

I.R.C. § 6213(a) Time For Filing Petition And Restriction On Assessment
Within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6851, 6852, or 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection. The Tax Court shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition. Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.
I.R.C. § 6213(b) Exceptions To Restrictions On Assessment
I.R.C. § 6213(b)(1) Assessments Arising Out Of Mathematical Or Clerical Errors
If the taxpayer is notified that, on account of a mathematical or clerical error appearing on the return, an amount of tax in excess of that shown on the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical or clerical error, such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), or of section 6212(c)(1) (restricting further deficiency letters), or of section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each notice under this paragraph shall set forth the error alleged and an explanation thereof.
I.R.C. § 6213(b)(2) Abatement Of Assessment Of Mathematical Or Clerical Errors
I.R.C. § 6213(b)(2)(A) Request For Abatement
Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter.
I.R.C. § 6213(b)(2)(B) Stay Of Collection
In the case of any assessment referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding in court for the collection of such assessment shall be made, begun, or prosecuted during the period in which such assessment may be abated under this paragraph.
I.R.C. § 6213(b)(3) Assessments Arising Out Of Tentative Carryback Or Refund Adjustments
If the Secretary determines that the amount applied, credited, or refunded under section 6411 is in excess of the overassessment attributable to the carryback or the amount described in section 1341(b)(1) with respect to which such amount was applied, credited, or refunded, he may assess without regard to the provisions of paragraph (2) the amount of the excess as a deficiency as if it were due to a mathematical or clerical error appearing on the return.
I.R.C. § 6213(b)(4) Assessment Of Amount Paid
Any amount paid as a tax or in respect of a tax may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment.
I.R.C. § 6213(b)(5) Certain Orders Of Criminal Restitution.
If the taxpayer is notified that an assessment has been or will be made pursuant to section 6201(a)(4)
I.R.C. § 6213(b)(5)(A)
such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), section 6212(c)(1) (restricting further deficiency letters), or section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and
I.R.C. § 6213(b)(5)(B)
subsection (a) shall not apply with respect to the amount of such assessment.
I.R.C. § 6213(c) Failure To File Petition
If the taxpayer does not file a petition with the Tax Court within the time prescribed in subsection (a), the deficiency, notice of which has been mailed to the taxpayer, shall be assessed, and shall be paid upon notice and demand from the Secretary.
I.R.C. § 6213(d) Waiver Of Restrictions
The taxpayer shall at any time (whether or not a notice of deficiency has been issued) have the right, by a signed notice in writing filed with the Secretary, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency.
I.R.C. § 6213(e) Suspension Of Filing Period For Certain Excise Taxes
The running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to investments which jeopardize charitable purpose), 4945 (relating to taxes on taxable expenditures), 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures), 4955 (relating to taxes on political expenditures), 4958 (relating to private excess benefit), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes on prohibited transactions) shall be suspended for any period during which the Secretary has extended the time allowed for making correction under section 4963(e).
I.R.C. § 6213(f) Coordination With Title 11
I.R.C. § 6213(f)(1) Suspension Of Running Of Period For Filing Petition In Title 11 Cases
In any case under title 11 of the United States Code, the running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to any deficiency shall be suspended for the period during which the debtor is prohibited by reason of such case from filing a petition in the Tax Court with respect to such deficiency, and for 60 days thereafter.
I.R.C. § 6213(f)(2) Certain Action Not Taken Into Account
For purposes of the second and third sentences of subsection (a), the filing of a proof of claim or request for payment (or the taking of any other action) in a case under title 11 of the United States Code shall not be treated as action prohibited by such second sentence.
I.R.C. § 6213(g) Definitions
For purposes of this section—
I.R.C. § 6213(g)(1) Return
The term “return” includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.
I.R.C. § 6213(g)(2) Mathematical Or Clerical Error
The term “mathematical or clerical error” means—
I.R.C. § 6213(g)(2)(A)
an error in addition, subtraction, multiplication, or division shown on any return,
I.R.C. § 6213(g)(2)(B)
an incorrect use of any table provided by the Internal Revenue Service with respect to any return if such incorrect use is apparent from the existence of other information on the return,
I.R.C. § 6213(g)(2)(C)
an entry on a return of an item which is inconsistent with another entry of the same or another item on such return,
I.R.C. § 6213(g)(2)(D)
an omission of information which is required to be supplied on the return to substantiate an entry on the return,
I.R.C. § 6213(g)(2)(E)
an entry on a return of a deduction or credit in an amount which exceeds a statutory limit imposed by subtitle A or B, or chapter 41, 42, 43, or 44, if such limit is expressed—
I.R.C. § 6213(g)(2)(E)(i)
as a specified monetary amount, or
I.R.C. § 6213(g)(2)(E)(ii)
as a percentage, ratio, or fraction,
and if the items entering into the application of such limit appear on such return,
I.R.C. § 6213(g)(2)(F)
an omission of a correct taxpayer identification number required under section 32 (relating to the earned income credit) to be included on a return,
I.R.C. § 6213(g)(2)(G)
an entry on a return claiming the credit under section 32 with respect to net earnings from self-employment described in section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid,
I.R.C. § 6213(g)(2)(H)
an omission of a correct TIN required under section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions),
I.R.C. § 6213(g)(2)(I)
an omission of a correct TIN required under section 24(e) (relating to child tax credit) to be included on a return,
I.R.C. § 6213(g)(2)(J)
an omission of a correct TIN required under section 25A(g)(1) (relating to higher education tuition and related expenses) to be included on a return,
I.R.C. § 6213(g)(2)(K)
an omission of information required by section 32(k)(2) (relating to taxpayers making improper prior claims of earned income credit) or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof,
I.R.C. § 6213(g)(2)(L)
the inclusion on a return of a TIN required to be included on the return under section 21, 24, or 32 if—
I.R.C. § 6213(g)(2)(L)(i)
such TIN is of an individual whose age affects the amount of the credit under such section, and
I.R.C. § 6213(g)(2)(L)(ii)
the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual's age based on such TIN,
I.R.C. § 6213(g)(2)(M)
the entry on the return claiming the credit under section 32 with respect to a child if, according to the Federal Case Registry of Child Support Orders established under section 453(h) of the Social Security Act, the taxpayer is a noncustodial parent of such child,
I.R.C. § 6213(g)(2)(N)
an omission of any increase required under section 36(f) with respect to the recapture of a credit allowed under section 36,
I.R.C. § 6213(g)(2)(O)
the inclusion on a return of an individual taxpayer identification number issued under section 6109(i) which has expired, been revoked by the Secretary, or is otherwise invalid,
I.R.C. § 6213(g)(2)(P)
an omission of information required by section 24(g)(2) or an entry on the return claiming the credit under section 24 for a taxable year for which the credit is disallowed under subsection (g)(1) thereof, and
I.R.C. § 6213(g)(2)(Q)
an omission of information required by section 25A(b)(4)(B) or an entry on the return claiming the American Opportunity Tax Credit for a taxable year for which the credit is disallowed under section 25A(b)(4)(A).
A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.
I.R.C. § 6213(h) Cross References
I.R.C. § 6213(h)(1)
For assessment as if a mathematical error on the return, in the case of erroneous claims for income tax prepayment credits, see section 6201(a)(3).
I.R.C. § 6213(h)(2)
For assessments without regard to restrictions imposed by this section in the case of—
I.R.C. § 6213(h)(2)(A)
Recovery of foreign income taxes, see section 905(c).
I.R.C. § 6213(h)(2)(B)
Recovery of foreign estate tax, see section 2016.
I.R.C. § 6213(h)(3)
For provisions relating to application of this subchapter in the case of certain partnership items, etc., see section 6230(a).
(Aug. 16, 1954, ch. 736, 68A Stat. 771; June 21, 1965, Pub. L. 89-44, title VIII, Sec. 809(d)(4)(B), 79 Stat. 168; Dec. 30, 1969, Pub. L. 91-172, title I, Sec. 101(f)(3), (j)(42), 83 Stat. 524, 530; Sept. 2, 1974, Pub. L. 93-406, title II, Sec. 1016(a)(11), 88 Stat. 930; Oct. 4, 1976, Pub. L. 94-455, title XII, Sec. 1204(c)(6), 1206(a)-(c)(1), title XIII, Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6), title XIX, Sec. 1906(a)(15), (b)(13)(A), 90 Stat. 1698, 1703, 1704, 1728, 1755, 1825, 1834; Feb. 10, 1978, Pub. L. 95-227, Sec. 4(d)(1), (2), 92 Stat. 23; Nov. 6, 1978, Pub. L. 95-600, title V, Sec. 504(b)(2), 92 Stat. 2881; Apr. 2, 1980, Pub. L. 96-223, title I, Sec. 101(f)(1)(D), (E), 94 Stat. 252; Dec. 24, 1980, Pub. L. 96-589, Sec. 6(b)(1), 94 Stat. 3407; Dec. 24, 1980, Pub. L. 96-596, Sec. 2(a)(4)(C) 94 Stat. 3472; Sept. 3, 1982, Pub. L. 97-248, title IV, Sec. 402(c)(2), 96 Stat. 667; July 18, 1984, Pub. L. 98-369, title III, Sec. 305(b)(4), title IV, Sec. 474(r)(34), 98 Stat. 784, 845; Oct. 22, 1986, Pub. L. 99-514, title XVIII, Sec. 1875(d)(2)(B)(i), 100 Stat. 2896; Dec. 22, 1987, Pub. L. 100-203, title X, Sec. 10712(c)(1), 10713(b)(2)(D), 101 Stat. 1330-467, 1330-470; Aug. 23, 1988, Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(iv), (v), 102 Stat. 1323; Nov. 10, 1988, Pub. L. 100-647, title I, Sec. 1015(r)(3), title VI, Sec. 6243(a), 102 Stat. 3573, 3749; Dec. 19, 1989, Pub. L. 101-239, title VII, Sec. 7811(k)(1), 103 Stat. 2412; Aug. 20, 1996, Pub. L. 104-188, title I, Sec. 1615(c), 110 Stat. 1755; Aug. 22, 1996, Pub. L. 104-193, title IV, Sec. 451(c), 110 Stat. 2105 ;Pub. L. 105-34, title I, II, X, , Sec. 101(d)(2), 201(b), 1085(a)(3), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title III, Secs. 3463, 3464, title VI, Sec. 6010(p)(3), July 22, 1998, 112 Stat. 685; Pub. L. 105-277, title III, Sec. 3003, Oct. 21, 1998, 112 Stat 2681; Pub. L. 107-16, title III, Sec. 303(g), June 7, 2001, 115 Stat. 38; Pub. L. 110-185, Sec. 101(b)(2), Feb. 13, 2008, 122 Stat. 613; Pub. L. 111-5, div. B, title I, Sec. 1001(d), Feb. 17, 2009, 123 Stat. 115; Pub. L. 111-92, Sec. 11(h), 12(d), Nov. 6, 2009, 123 Stat. 2984; Pub. L. 111-237, Sec. 3(b)(1), Aug. 16, 2010; 124 Stat. 2497; Pub. L. 113-295, Div. A, title II, Sec. 214(a)(1), 214(a)(2), 221(a)(4), 221(a)(5)(C), 221(a)(112)(C), Dec. 19, 2014, 128 Stat. 4010; Pub. L. 114-113, Div. Q, title II, Sec. 203(e), 208(b), Dec. 18, 2015; Pub. L. 115-141, Div. U, title I, Sec. 101(l)(18), title IV, Sec. 401(a)(277), (278), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018 - Subsec. (g)(2)(O). Pub. L. 115-141, Div. U, Sec. 401(a)(277), amended subpar. (O) by adding a comma at the end.
Subsec. (g)(2)(P). Pub. L. 115-141, Div. U, Sec. 401(a)(278), amended subpar. (P) by substituting “section 24(g)(2)” for “section 24(h)(2)” and by substituting “(subsection (g)(1)” for “subsection (h)(1)”.
Subsec. (g)(2)(Q). Pub. L. 115-141, Div. U, Sec. 101(l)(18), amended subpar. (Q). Before amendment, it read as follows:
“(Q) an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which the credit is disallowed under paragraph (8)(A) thereof.”
2015 - Subsec. (g)(2)(K). Pub. L. 114-113, Div. Q, Sec. 208(b)(1), amended subpar. (K) by inserting “or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof” before the comma at the end.
Subsec. (g)(2)(M)-(O). Pub. L. 114-113, Div. Q, Sec. 203(e), amended par. (2) by striking “and” at the end of subpar. (M); by substituting “, and” for the period at the end of subpar. (N); and by adding subpar. (O).
Subsec. (g)(2)(N)-(Q). Pub. L. 114-113, Div Q, Sec. 208(b)(2), amended par. (2) by striking “and” at the end of subpar. (N); by striking the period at the end of subpar. (O); and by adding subpar. (P) and (Q).
2014 - Subsec. (g)(2)(L). Pub. L. 113-295, Div. A, Sec. 214(a)(1), amended subpar. (L) by substituting “or 32” for 32, or 6428”.
Subsec. (g)(2)(N). Pub. L 113-295, Div. A, Sec. 221(a)(5)(C), struck subpar. (N). Before being struck, it read as follows:
“(N) an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)(B),”
Subsec. (g)(2)(O)-(Q). Pub. L. 113-295, Div. A, Sec. 214(a)(2), amended par. (2) by striking “and” at the end of subpar. (O), by substituting “, and” for the period at the end of subpar. (P), and by adding subpar. (Q).
Subsec. (g)(2)(P). Pub. L. 113-295, Div. A, Sec. 221(a)(4), struck subpar. (P), as amended by Act Sec. 214(a)(2). Before being struck, it read as follows:
“(P) an entry on a return claiming the credit under section 36 if—(i) the Secretary obtains information from the person issuing the TIN of the taxpayer that indicates that the taxpayer does not meet the age requirement of section 36(b)(4), (ii) information provided to the Secretary by the taxpayer on an income tax return for at least one of the 2 preceding taxable years is inconsistent with eligibility for such credit, or (iii) the taxpayer fails to attach to the return the form described in section 36(d)(4), and”.
Subsec. (g)(2). Pub. L. 113-295, Div. A, Sec. 221(a)(112)(C), amended par. (2), as amended by Act Sec. 214(a)(2) and Sec. 221(a)(4) and (5)(C), by striking subpar. (Q), by redesignating subpar. (O) as subpar. (N), by inserting “and” at the end of subpar. (M), and by substituting a comma for the period at the end of subpar. (N) (as so redesignated). Before being struck, subpar. (Q) read as follows:
“(Q) an omission of a correct valid identification number required under section 6428(h) (relating to 2008 recovery rebates for individuals) to be included on a return.”
2010 - Subsec. (b)(5). Pub. L. 111-237, Sec. 3(b)(1), amended subsec. (b) by adding par. (5).
2009 - Subsec. (g)(2)(M)-(O). Pub. L. 111-92, Sec. 11(h), amended par. (2) by striking “and” at the end of subpar. (M), by substituting “, and” for the period at the end of subpar. (N), and by adding subpar. (O).
Subsec. (g)(2)(N)-(P). Pub. L. 111-92, Sec. 12(d), amended par. (2) by striking “and” at the end of subpar. (N), by substituting “, and” for the period at the end of subpar. (O), and by adding subpar. (P).
2009 - Subsec. (g)(2)(L)-(N). Pub. L. 111-5, Div. B, Sec. 1001(d), amended par. (2) by striking “and” at the end of subpar. (L)(ii), by substituting “, and” for the period at the end of subpar. (M), and by adding subpar. (N).
2008 - Subsec. (g)(2)(L). Pub. L. 110-185, Sec. 101(b)(2), amended subpar. (L) by substituting “32, or 6428” for “or 32”.
2001 - Subsec. (g)(2). Pub. L. 107-16, Sec. 303(g), amended par. (2) by striking “and” at the end of subparagraph (K), by striking the period at the end of subparagraph (L) and inserting “, and”, and by adding subpar. (M).
1998 - Subsec. (g)(2). Pub. L. 105-277, Sec. 3003, amended par. (2) by adding the flush sentence at the end; by striking “and” at the end of subpar. (J); by substituting “, and” for the period at the end of subpar. (K); and by adding subpar. (L).
Subsec. (a). Pub. L. 105-206, Sec. 3463(b), amended subsec. (a) by adding the sentence at the end.
Subsec (a). Pub. L. 105-206, Sec. 3464(a), amended subsec. (a) by substituting “, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection.” for “, including the Tax Court.” and by substituting “to enjoin any action or proceeding or order any refund” for “to enjoin any action or proceeding”.
1997 - Subsec. (g)(2)(G)-(I). Pub. L. 105-34, Sec. 101(d)(2), amended par. (2) by striking “and” at the end of subpar. (G), substituting “, and” for “.” at the end of subpar. (G), and adding subpar. (I).
Subsec. (g)(2)(H)-(J). Pub. L. 105-34, Sec. 201(b), amended par. (2) by striking “and” at the end of subpar. (H); by substituting “, and” for “.”; and by adding subpar. (J).
Subsec. (g)(I)-(K). Pub. L. 105-34, Sec. 1085(a)(3), as amended by Pub. L. 105-206, Sec. 6010(p)(3), amended par. (2) by striking “and" at the end of subpar. (I); by substituting “, and” for “.” at the end of subpar. (J); and by adding a new subpar. (K).
1996 - Subsecs. (g)(2)(F), (G), and (H). Pub. L. 104-188 struck “and” at the end of subpar. (F), struck the period and replaced it with “, and” at the end of subpar. (G), and inserted new subpar. (H).
1996 - Subsec. (g)(2). Pub. L. 104-193 struck “and” at the end of subpar. (D), struck the period and replaced it with a comma at the end of subpar. (E), and added new subpars. (F) and (G).
1996 - Subsec. (e). Pub. L. 104-168 inserted “4958 (relating to private excess benefit),” before “4971”.
1989 - Subsec. (h)(3), (4). Pub. L. 101-239 made technical correction to directory language of Pub. L. 100-647, Sec. 1015(r)(3), see 1988 Amendment note below.
1988 - Subsec. (a). Pub. L. 100-647, Sec. 6243(a), substituted for period at end ‘, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition.’
Pub. L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted ‘or 44’ for ‘44, or 45’.
Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v), substituted ‘or 44’ for ‘44, or 45’.
Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 1015(r)(3), as amended by Pub. L. 101-239, redesignated par. (4) as (3) and struck out former par. (3) which read as follows: ‘For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see section 6201(a)(4).’
1987 - Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D), inserted reference to section 6852.
Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1), inserted ‘4955 (relating to taxes on political expenditures),’.
1986 - Subsec. (h)(4). Pub. L. 99-514 amended par. (4) generally. Prior to amendment, par. (4) read as follows: ‘For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a).’
1984 - Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4), substituted ‘section 4963(e)’ for ‘section 4962(e)’.
Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34), substituted ‘section 32 or 34’ for ‘section 39’.
1982 - Subsec. (h)(4). Pub. L. 97-248 added par. (4).
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D), inserted reference to chapter 45.
Subsec. (e). Pub. L. 96-596 substituted ‘section 4962(e)’ for ‘section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)’.
Subsec. (f). Pub. L. 96-589 added subsec. (f). Former subsec. (f) redesignated (g).
Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E), inserted reference to chapter 45.
Subsecs. (g), (h). Pub. L. 96-589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively.
1978 - Subsec. (b)(3). Pub. L. 95-600 inserted ‘or refund’ after ‘carryback’ in heading, and ‘or the amount described in section 1341(b)(1)’ after ‘carryback’ in text.
Subsec. (e). Pub. L. 95-227, Sec. 4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted ‘4975(f)(6)’ for ‘4975(f)(4)’.
Subsec. (f). Pub. L. 95-227, Sec. 4(d)(2), inserted references to chapters 41 and 44.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted ‘section 6851 or’ before ‘section 6861’ and references to chapter 41 and chapter 44 and substituted ‘United States’ for ‘States of the Union and the District of Columbia’.
Subsec. (b)(1). Pub. L. 94-455, Sec. 1206(a)(2), substituted in heading ‘Assessments arising out of mathematical or clerical errors’ for ‘Mathematical errors’ and in text inserted ‘or clerical’ after ‘mathematical’ in two places and inserted provision that each notice under this paragraph shall set forth the error alleged and an explanation thereof.
Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2), added par. (2).
Former par. (2) redesignated (3).
Subsec. (b)(3). Pub. L. 94-455, Sec. 1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated, struck out ‘or his delegate’ after ‘Secretary’ and inserted ‘without regard to the provisions of paragraph (2)’ after ‘he may assess’ and ‘or clerical’ after ‘mathematical’. Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1), redesignated former par. (3) as (4).
Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ‘or his delegate’ after ‘Secretary’.
Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b), added subsec. (f) and redesignated former subsec. (f) as (g).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A), inserted reference to tax imposed by chapter 43.
Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(11)(B)-(D), substituted ‘excise taxes’ for ‘chapter 42 taxes’ in heading, and in text substituted ‘4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on prohibited transactions)’ for ‘or 4945 (relating to taxes on taxable expenditures)’ and ‘, 4945(i)(2), 4971(c)(3), or 4975(f)(4)’ for ‘or 4945(h)(2)’.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42), inserted reference to chapter 42.
Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f).
1965 - Subsec. (e)(3). Pub. L. 89-44 added par. (3).
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendment by Pub. L. 115-141, Div. U, Sec. 101(l)(18), effective as if included in the provision of Protecting Americans from Tax Hikes Act of 2015 [Pub. L. 114-113, Div. Q, Sec. 208] to which it relates [effective for taxable years beginning after December 31, 2015].
Amendments by Pub. L. 115-141, Div. U, Sec. 401(a), effective March 23, 2018.
EFFECTIVE DATE OF 2015 AMENDMENTS
Amendments by Pub. L. 114-113, Div. Q, Sec. 203(e), effective for applications for individual taxpayer identification numbers made after the date of the enactment of this Act [Enacted: Dec. 18, 2015].
Amendments by Pub. L. 114-113, Div. Q, Sec. 208(b), effective for taxable years beginning after December 31, 2015.
EFFECTIVE DATE OF 2014 AMENDMENTS
Amendments by Pub. L. 113-295, Div. A, Sec. 214(a), effective as if included in the provisions of the Economic Stimulus Act of 2008 [Pub. L. 110-185, Sec. 101] to which they relate [Effective Feb. 13, 2008].
Amendments by Pub. L. 113-295, Div. A, Sec. 221(a), effective as of the date of the enactment of this Act [Enacted: Dec. 19, 2014].
Section 221(b)(2) of Pub. L. 113-295, Div. A, provided the following Savings Provision:
“(2) SAVINGS PROVISION.—If—
“(A) any provision amended or repealed by the amendments made by this section applied to—
“(i) any transaction occurring before the date of the enactment of this Act [Enacted: Dec. 19, 2014],
“(ii) any property acquired before such date of enactment, or
“(iii) any item of income, loss, deduction, or credit taken into account before such date of enactment, and
“(B) the treatment of such transaction, property, or item under such provision would (without regard to the amendments or repeals made by this section) affect the liability for tax for periods ending after date of enactment, nothing in the amendments or repeals made by this section shall be construed to affect the treatment of such transaction, property, or item for purposes of determining liability for tax for periods ending after such date of enactment.”
EFFECTIVE DATE OF 2010 AMENDMENT
Amendment by Sec. 3(b) of Pub. L. 111-237 effective for restitution ordered after the date of the enactment of this Act [Aug. 16, 2010].
EFFECTIVE DATE OF 2009 AMENDMENTS
Amendments by Sec. 11(h) of Pub. L. 111-92 effective for returns for taxable years ending on or after April 9, 2008.
Amendments by Sec. 12(d) of Pub. L. 111-92 effective for returns for taxable years ending on or after April 9, 2008.
Amendments by Sec. 1001(d) of Pub L. 111-5, Div. B, effective for taxable years beginning after December 31, 2008.
EFFECTIVE DATE OF 2008 AMENDMENT
Amendment by Sec. 101(b)(2) of Pub L. 110-185 effective on the date of the enactment of this Act [Enacted: Feb. 13, 2008].
EFFECTIVE DATE OF 2001 AMENDMENTS
Amendments by Sec. 303(g) of Pub. L. 107-16 effective on January 1, 2004.
Section 901 (Sunset of Provisions of Act) of Pub. L. 107-16, as amended by Pub. L. 107-358 and Pub. L. 111-312, Sec. 101(a), and struck by Pub. L. 112-240, Sec. 101(a)(1) (effective for taxable, plan, or limitation years beginning after Dec. 31, 2012, and estates of decedents dying, gifts made, or generation skipping transfers after Dec. 31, 2012), provided that:
“(a) IN GENERAL.--All provisions of, and amendments made by, this Act shall not apply--
“(1) to taxable, plan, or limitation years beginning after December 31, 2012, or
“(2) in the case of title V, to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2012.
“(b) APPLICATION OF CERTAIN LAWS.--The Internal Revenue Code of 1986 and the Employee Retirement Income Security Act of 1974 shall be applied and administered to years, estates, gifts, and transfers described in subsection (a) as if the provisions and amendments described in subsection (a) had never been enacted.
“(c) EXCEPTION.-Subsection (a) shall not apply to section 803 (relating to no federal income tax on restitution received by victims of the Nazi regime or their heirs or estates).”
EFFECTIVE DATE OF 1998 AMENDMENTS
Amendments by Sec. 3003 of Pub. L. 105-277 applicable to taxable years ending after the date of the enactment of this Act [enacted: Oct. 21, 1998].
Amendment by Sec. 3463(b) of Pub. L. 105-206 applicable to notices mailed after December 31, 1998.
Amendments by Sec. 3464(a) of Pub. L. 105-206 applicable on the date of the enactment of this Act [Enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 101(d)(2) of Pub. L. 105-34 applicable to taxable years beginning after December 31, 1997.
Amendments by Sec. 201(b) of Pub. L. 105-34 applicable to expenses paid after December 31, 1997 (in taxable years ending after such date), for education furnished in academic periods beginning after such dates.
Amendments by Sec. 1085(a)(3) of Pub. L. 105-34 applicable to taxable years beginning after December 31, 1996.
EFFECTIVE DATE OF 1996 AMENDMENTS
Section 1615(d) of Pub. L. 104-188 provided that:
‘(1) In general.--The amendments made by this section shall apply with respect to returns the due date for which (without regard to extensions) is on or after the 30th day after the date of the enactment of this Act [Aug. 20, 1996].
‘(2) Special rule for 1995 and 1996.--In the case of returns for taxable years beginning in 1995 or 1996, a taxpayer shall not be required by the amendments made by this section to provide a taxpayer identification number for a child who is born after October 31, 1995, in the case of a taxable year beginning in 1995 or November 30, 1996, in the case of a taxable year beginning in 1996.’
Amendment by Pub. L. 104-193 effective with respect to returns the due date for which (without regard to extensions) is more than 30 days after the date of the enactment of this Act [Aug. 22, 1996].
Amendment by Pub. L. 104-168 effective for excess benefit transactions occurring on or after Sept. 14, 1995, except for any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to notices of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201 of this title.
Section 6243(c) of Pub. L. 100-647 provided that: ‘The amendments made by this section (amending this section and section 7482 of this title) shall apply to orders entered after the date of the enactment of this Act (Nov. 10, 1988).’
Amendment by Pub. L. 100-418 applicable to crude oil removed from premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100-203, set out as an Effective Date note under section 4955 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 effective as if included in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note under section 6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to taxable events occurring after Dec. 31, 1984, see section 305(c) of Pub. L. 98-369, set out as an Effective Date note under section 4962 of this title.
Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to any first tier tax and to any second tier tax, see section 2(d) of Pub. L. 96-596, set out as an Effective Date note under section 4961 of this title.
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 applicable to tentative refund claims filed on and after Nov. 6, 1978, see section 504(c) of Pub. L. 95-600, set out as a note under section 6411 of this title.
Amendment by Pub. L. 95-227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective Date note under section 192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94-455, as amended, set out as a note under section 6851 of this title.
Section 1206(d) of Pub. L. 94-455, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘The amendments made by this section (amending this section and sections 6201 and 6212 of this title) shall apply with respect to returns (within the meaning of section 6213(f)(1) of the Internal Revenue Code of 1986 (formerly I.R.C. 1954)) filed after December 31, 1976.'
Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(6) of Pub. L. 94-455, see section 1608(d) of Pub. L. 94-455, set out as a note under section 856 of this title.
Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title.
SPECIAL RULE FOR DETERMINING EARNED INCOME
Section 504(c) of Pub. L. 115-63 provided:
“(1) IN GENERAL.—In the case of a qualified individual, if the earned income of the taxpayer for the taxable year which includes the applicable date is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting—
“(A) such earned income for the preceding taxable year, for—
“(B) such earned income for the taxable year which includes the applicable date.
“In the case of a resident of Puerto Rico determining the credit allowed under section 24(d)(1)(B)(ii) of such Code, the preceding sentence shall be applied by substituting ‘social security taxes (as defined in section 24(d)(2)(A) of the Internal Revenue Code of 1986)’ for ‘earned income’ each place it appears.
“(2) QUALIFIED INDIVIDUAL.
“For purposes of this subsection—
“(A) IN GENERAL.—The term “qualified individual” means any qualified Hurricane Harvey individual, any qualified Hurricane Irma individual, and any qualified Hurricane Maria individual.
“(B) QUALIFIED HURRICANE HARVEY INDIVIDUAL.—The term “qualified Hurricane Harvey individual” means any individual whose principal place of abode on August 23, 2017, was located—
“(i) in the Hurricane Harvey disaster zone, or
“(ii) in the Hurricane Harvey disaster area (but outside the Hurricane Harvey disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Harvey.
“(C) QUALIFIED HURRICANE IRMA INDIVIDUAL.—The term “qualified Hurricane Irma individual” means any individual (other than a qualified Hurricane Harvey individual) whose principal place of abode on September 4, 2017, was located—
“(i) in the Hurricane Irma disaster zone, or
“(ii) in the Hurricane Irma disaster area (but outside the Hurricane Irma disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Irma.
“(D) QUALIFIED HURRICANE MARIA INDIVIDUAL.—The term “qualified Hurricane Maria individual” means any individual (other than a qualified Hurricane Harvey individual or a qualified Hurricane Irma individual) whose principal place of abode on September 16, 2017, was located—
“(i) in the Hurricane Maria disaster zone, or
“(ii) in the Hurricane Maria disaster area (but outside the Hurricane Maria disaster zone) and such individual was displaced from such principal place of abode by reason of Hurricane Maria.
“(3) APPLICABLE DATE.—For purposes of this subsection, the term “applicable date” means—
“(A) in the case of a qualified Hurricane Harvey individual, August 23, 2017,
“(B) in the case of a qualified Hurricane Irma individual, September 4, 2017, and
“(C) in the case of a qualified Hurricane Maria individual, September 16, 2017.
“(4) EARNED INCOME.—For purposes of this subsection, the term “earned income” has the meaning given such term under section 32(c) of the Internal Revenue Code of 1986.
“(5) SPECIAL RULES.
“(A) APPLICATION TO JOINT RETURNS.—For purposes of paragraph (1), in the case of a joint return for a taxable year which includes the applicable date—
“(i) such paragraph shall apply if either spouse is a qualified individual, and
“(ii) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year.
“(B) UNIFORM APPLICATION OF ELECTION.—Any election made under paragraph (1) shall apply with respect to both sections 24(d) and 32, of the Internal Revenue Code of 1986.
“(C) ERRORS TREATED AS MATHEMATICAL ERROR.—For purposes of section 6213 of the Internal Revenue Code of 1986, an incorrect use on a return of earned income pursuant to paragraph (1) shall be treated as a mathematical or clerical error.
“(D) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.—Except as otherwise provided in this subsection, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under paragraph (1).”
SPECIAL RULE FOR DETERMINING EARNED INCOME
Section 406 of Pub. L. 109-73 provided that:
(a) IN GENERAL.--In the case of a qualified individual, if the earned income of the taxpayer for the taxable year which includes August 25, 2005, is less than the earned income of the taxpayer for the preceding taxable year, the credits allowed under sections 24(d) and 32 of the Internal Revenue Code of 1986 may, at the election of the taxpayer, be determined by substituting--
(1) such earned income for the preceding taxable year, for
(2) such earned income for the taxable year which includes August 25, 2005.
(b) QUALIFIED INDIVIDUAL.--For purposes of this section, the term “qualified individual” means any individual whose principal place of abode on August 25, 2005, was located--
(1) in the core disaster area, or
(2) in the Hurricane Katrina disaster area (but outside the core disaster area) and such individual was displaced from such principal place of abode by reason of Hurricane Katrina.
(c) EARNED INCOME.--For purposes of this section, the term “earned income” has the meaning given such term under section 32(c) of such Code.
(d) SPECIAL RULES.--
(1) APPLICATION TO JOINT RETURNS.--For purpose of subsection (a), in the case of a joint return for a taxable year which includes August 25, 2005--
(A) such subsection shall apply if either spouse is a qualified individual, and
(B) the earned income of the taxpayer for the preceding taxable year shall be the sum of the earned income of each spouse for such preceding taxable year.
(2) UNIFORM APPLICATION OF ELECTION.--Any election made under subsection (a) shall apply with respect to both section 24(d) and section 32 of such Code.
(3) ERRORS TREATED AS MATHEMATICAL ERROR.--For purposes of section 6213 of such Code, an incorrect use on a return of earned income pursuant to subsection (a) shall be treated as a mathematical or clerical error.
(4) NO EFFECT ON DETERMINATION OF GROSS INCOME, ETC.--Except as otherwise provided in this section, the Internal Revenue Code of 1986 shall be applied without regard to any substitution under subsection (a).”
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle A or subtitle C of title XI (Sec. 1101-1147 and 1171-1177) or title XVIII (Sec. 1800-1899A) of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title.