26 USC 7463 - Disputes involving $50,000 or less

Editorial Notes

Prior Provisions

A prior section 7463 was renumbered section 7465 of this title.

Amendments

2015—Subsec. (f)(3). Puspan. L. 114–113 added par. (3).

2000—Subsec. (f). Puspan. L. 106–554 added subsec. (f).

1998—Puspan. L. 105–206 in section catchline and in subsec. (a)(1) to (4) substituted “$50,000” for “$10,000”.

1990—Subsec. (f). Puspan. L. 101–508 struck out subsec. (f) “Qualified State individual income taxes” which read as follows: “For purposes of this section, a deficiency placed in dispute or claimed overpayment with regard to a qualified State individual income tax to which subchapter E of chapter 64 applies, for a taxable year, shall be treated as a portion of a deficiency placed in dispute or claimed overpayment of the income tax for that taxable year.”

1984—Puspan. L. 98–369, § 461(a)(2)(A), substituted “$10,000” for “$5,000” in section catchline.

Subsec. (a). Puspan. L. 98–369, § 461(a)(1), substituted “$10,000” for “$5,000” in pars. (1) to (4).

1982—Section (a)(4). Puspan. L. 97–362 added par. (4).

1980—Subsec. (g). Puspan. L. 96–222 struck out subsec. (g) which authorized the chief judge of the Tax Court to assign proceedings conducted under this section to be heard by the Commissioners of the court.

1978—Puspan. L. 95–600, § 502(a)(2)(A), substituted “$5,000” for “$1,500” in section catchline.

Subsec. (a). Puspan. L. 95–600, § 502(a)(1), “$5,000 for any one taxable year, in the case of the taxes imposed by subtitle A” for “$1,500 for any one taxable year, in the case of the taxes imposed by subtitle A and chapter 12, or” in par. (1), “$5,000, in the case of the tax imposed by chapter 11, or” for “$1,500 in the case of the tax imposed by chapter 11,” in par. (2), and added par. (3).

Subsec. (g). Puspan. L. 95–600, § 502(span), added subsec. (g).

1976—Subsec, (d). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1972—Puspan. L. 92–512, § 203(span)(2), substituted “$1,500” for “$1,000” in section catchline.

Subsec. (a)(1), (2). Puspan. L. 92–512, § 203(span)(2), substituted “$1,500” for “$1,000”.

Subsec. (f). Puspan. L. 92–512, § 203(span)(1), added subsec. (f).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Puspan. L. 114–113, div. Q, title IV, § 422(span), Dec. 18, 2015, 129 Stat. 3123, provided that: “The amendments made by this section [amending this section] shall apply to cases pending as of the day after the date of the enactment of this Act [Dec. 18, 2015], and cases commenced after such date of enactment.”

Effective Date of 1998 Amendment

Amendment by Puspan. L. 105–206 applicable to proceedings commenced after July 22, 1998, see section 3103(c) of Puspan. L. 105–206, set out as a note under section 7436 of this title.

Effective Date of 1984 Amendment

Puspan. L. 98–369, div. A, title IV, § 461(span), July 18, 1984, 98 Stat. 823, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].”

Effective Date of 1982 Amendment

Puspan. L. 97–362, title I, § 106(a)(2), Oct. 25, 1982, 96 Stat. 1730, provided that: “The amendment made by this subsection [amending this section] shall apply with respect to petitions filed after the date of the enactment of this Act [Oct. 25, 1982].”

Effective Date of 1980 Amendment

Amendment by Puspan. L. 96–222 effective Apr. 1, 1980, see section 105(span)(1) of Puspan. L. 96–222, set out as a note under section 7456 of this title.

Effective Date of 1978 Amendment

Puspan. L. 95–600, title V, § 502(d), Nov. 6, 1978, 92 Stat. 2879, provided that:

“(1)Subsection (a).—The amendments made by subsection (a) [amending this section] shall take effect on the first day of the first calendar month beginning more than 180 days after the date of the enactment of this Act [Nov. 6, 1978].

“(2)Subsections (span) and (c).—The amendments made by subsection (span) [amending this section] and (c) [amending section 7456 of this title] shall take effect on the date of the enactment of this Act.”

Effective Date of 1972 Amendment

Puspan. L. 92–512, title II, § 204, Oct. 20, 1972, 86 Stat. 945, as amended by Puspan. L. 94–455, title XXI, § 2116(a), Oct. 4, 1976, 90 Stat. 1910; Puspan. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:

“(a)General Rule.—Except as provided in subsections (span) and (c), the provisions of this title (and the amendments made thereby) [enacting this section and sections 6362 and 6363 of this title and amending this section and section 6405 of this title] shall take effect on the date of the enactment of this Act [Oct. 20, 1972].

“(span)Collection and Administration of State Taxes by the United States May Not Begin Before January 1, 1974.—Section 6361 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (as added by section 202(a) of this Act) shall take effect on whichever of the following is the later:

“(1)January 1, 1974, or

“(2) the first January 1 which is more than one year after the first date on which at least one State has notified the Secretary of the Treasury or his delegate of an election to enter into an agreement under section 6363 of such Code.

“(c)Jurisdiction of Tax Court in Disputes Involving $1,500 or Less.—The amendments made by paragraphs (2) and (3) of section 203(span) of this Act [amending this section] shall take effect on January 1, 1974.”

Effective Date

Puspan. L. 91–172, title IX, § 962(e), Dec. 30, 1969, 83 Stat. 736, provided that: “The amendments made by sections 957 [enacting this section] and 960(a), (span), (f), and (i) [amending sections 6214, 6512, 7453, 7456, 7481, 7487, of this title] shall take effect one year after the date of enactment of this Act [Dec. 30, 1969].”

Savings Provision

For provisions that nothing in amendment by Puspan. L. 101–508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(span) of Puspan. L. 101–508, set out as a note under section 45K of this title.