I.R.C. § 6215(a) General Rule —
If the taxpayer files a petition with the Tax Court, the entire amount redetermined
as the deficiency by the decision of the Tax Court which has become final shall be
assessed and shall be paid upon notice and demand from the Secretary. No part of
the amount determined as a deficiency by the Secretary but disallowed as such by
the decision of the Tax Court which has become final shall be assessed or be collected
by levy or by proceeding in court with or without assessment.
I.R.C. § 6215(b) Cross References
I.R.C. § 6215(b)(1) —
For assessment or collection of the amount of the deficiency determined by the Tax
Court pending appellate court review, see section 7485.
I.R.C. § 6215(b)(2) —
For dismissal of petition by Tax Court as affirmation of deficiency as determined
by the Secretary, see section 7459(d).
I.R.C. § 6215(b)(3) —
For decision of Tax Court that tax is barred by limitation as its decision that there
is no deficiency, see section 7459(e).
I.R.C. § 6215(b)(4) —
For assessment of damages awarded by Tax Court for instituting proceedings merely
for delay, see section 6673.
I.R.C. § 6215(b)(5) —
For rules applicable to Tax Court proceedings, see generally subchapter C of chapter
76.
I.R.C. § 6215(b)(6) —
For extension of time for paying amount determined as deficiency, see section 6161(b).
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Oct. 4, 1976,
Pub. L. 94-455, title XIX, 1906(a)(16),
(b)(13)(A), 90 Stat. 1825, 1834;
Oct. 22, 1986, Pub. L. 99-514, title XIV, 1404(c)(2), 100 Stat. 2714; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(46), Mar. 23, 2018, 132 Stat. 348.)
BACKGROUND NOTES
AMENDMENTS
2018--Subsec. (b). Pub. L. 115-141, Div. U, Sec. 401(b)(46), struck par. (5) and redesignated pars. (6)-(7), as pars.
(5)-(6). Prior to amendment par. (5) read as follows: “For treatment of certain deficiencies
as having been paid, in connection with sale of surplus war-built vessels, see section
9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
1986--Subsec. (b)(7), (8). Pub. L. 99-514 redesignated par. (8) as
(7) and struck out former par. (7) which read as follows: “For proration of deficiency
to installments, see section 6152(c).”
1976--Pub. L. 94-455, 1906(b)(13)(A), struck out “or his delegate"
after “Secretary” wherever appearing.
Subsec. (b)(5). Pub. L. 94-455, 1906(a)(16), struck out “60 Stat. 48;” before “50 U.S.C. App. 1742”.
EFFECTIVE DATE OF 2018 AMENDMENTS
Amendments by Pub. L. 115-141, Div. U, Sec. 401(b)(46), effective March 23, 2018.
Sec. 401(e) of Pub. L. 115-141, Div. U, provided the following Savings Provision:
“(e) General Savings Provision With Respect To Deadwood Provisions.—If—
“(1) any provision amended or repealed by the amendments made by subsection (b) or
(d)
applied to—
“(A) any transaction occurring before the date of the enactment of this Act,
“(B) any property acquired before such date of enactment, or
“(C) any item of income, loss, deduction, or credit taken into account before such
date of enactment, and
“(2) the treatment of such transaction, property, or item under such provision would
(without regard to the amendments or repeals made by such subsection)
affect the liability for tax for periods ending after such 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 1986 AMENDMENT
Amendment by Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d)
of Pub. L. 99-514, set out as a note under section 643 of this title.
