26 USC 7481 - Date when Tax Court decision becomes final

Editorial Notes

Amendments

1997—Subsec. (span). Puspan. L. 105–34, § 1454(span)(3), substituted “section 7436(c) or 7463” for “section 7463”.

Subsec. (c). Puspan. L. 105–34, § 1452(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Notwithstanding subsection (a), if—

“(1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title,

“(2) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and

“(3) within 1 year after the date the decision of the Tax Court becomes final under subsection (a), the taxpayer files a petition in the Tax Court for a determination that the amount of interest claimed by the Secretary exceeds the amount of interest imposed by this title,

then the Tax Court may reopen the case solely to determine whether the taxpayer has made an overpayment of such interest and the amount of any such overpayment. If the Tax Court determines under this subsection that the taxpayer has made an overpayment of interest, then that determination shall be treated under section 6512(span)(1) as a determination of an overpayment of tax. An order of the Tax Court redetermining the interest due, when entered upon the records of the court, shall be reviewable in the same manner as a decision of the Tax Court.”

1988—Subsec. (a). Puspan. L. 100–647, § 6247(span)(2), substituted “subsections (span), (c), and (d)” for “subsections (span) and (c)”.

Puspan. L. 100–647, § 6246(span)(2), substituted “subsections (span) and (c)” for “subsection (span)”.

Subsec. (c). Puspan. L. 100–647, § 6246(a), added subsec. (c).

Subsec. (d). Puspan. L. 100–647, § 6247(a), added subsec. (d).

1976—Subsecs. (a)(3)(A), (B)(iii). Puspan. L. 94–455 struck out “or his delegate” after “Secretary”.

1969—Puspan. L. 91–172 designated existing provisions as subsec. (a), inserted reference to the exception provided for in subsec. (span), substituted “notice of appeal” for “petition for review” in par. (1), and substituted references to dismissal of appeal for references to dismissal of petition for review in par. (2), and added subsec. (span).

Statutory Notes and Related Subsidiaries

Effective Date of 1997 Amendment

Puspan. L. 105–34, title XIV, § 1452(span), Aug. 5, 1997, 111 Stat. 1055, provided that:

“The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Amendment by section 1454(span)(3) of Puspan. L. 105–34 effective Aug. 5, 1997, see section 1454(c) of Puspan. L. 105–34, set out as a note under section 6511 of this title.

Effective Date of 1988 Amendment

Amendment by section 6246(a), (span)(2) of Puspan. L. 100–647 applicable to assessments of deficiencies redetermined by the Tax Court made after Nov. 10, 1988, see section 6246(c) of Puspan. L. 100–647, set out as a note under section 6512 of this title.

Amendment by section 6247(a), (span)(2) of Puspan. L. 100–647 effective with respect to Tax Court cases for which the decision is not final on Nov. 10, 1988, see section 6247(c) of Puspan. L. 100–647, set out as a note under section 6512 of this title.

Effective Date of 1969 Amendment

Amendment by Puspan. L. 91–172 effective 30 days after Dec. 30, 1969, see section 962(f) of Puspan. L. 91–172, set out as a note under section 7483 of this title.