Treasury Regulations (26 C.F.R.)
26 CFR § 301.6215-1
Assessment of deficiency found by Tax Court.
Official textecfr.govlast amended
Where a petition has been filed 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 by the district director or the director of the regional service center and the unpaid portion of the amount so assessed shall be paid by the taxpayer upon notice and demand therefor.
Source: view the official text
In this part (40 sections)
- 301.6151-1 · Time and place for paying tax shown on returns.
- 301.6153-1 · Installment payments of estimated income tax by…
- 301.6155-1 · Payment on notice and demand.
- 301.6159-0 · Table of contents.
- 301.6159-1 · Agreements for payment of tax liabilities in installments.
- 301.6161-1 · Extension of time for paying tax.
- 301.6162-1 · Extension of time for payment of tax on gain attributable…
- 301.6163-1 · Extension of time for payment of estate tax on value of…
- 301.6164-1 · Extension of time for payment of taxes by corporations…
- 301.6165-1 · Bonds where time to pay the tax or deficiency has been…
- 301.6166-1 · Extension of time for payment of estate tax where estate…
- 301.6201-1 · Assessment authority.
- 301.6203-1 · Method of assessment.
- 301.6204-1 · Supplemental assessments.
- 301.6205-1 · Special rules applicable to certain employment taxes.
- 301.6211-1 · Deficiency defined.
- 301.6212-1 · Notice of deficiency.
- 301.6212-2 · Definition of last known address.
- 301.6213-1 · Restrictions applicable to deficiencies; petition to Tax…
- 301.6213-2 · Omission of correct vehicle identification number.
- 301.6215-1 · Assessment of deficiency found by Tax Court.
- 301.6221-1 · Tax treatment determined at partnership level.
- 301.6221(a)-1 · (a)-1 Determination at partnership level.
- 301.6221(b)-1 · (b)-1 Election out for certain partnerships with 100 or…
- 301.6222-1 · Partner's return must be consistent with partnership…
- 301.6222(a)-1 · (a)-1 Consistent treatment of partnership items.
- 301.6222(a)-2 · (a)-2 Application of consistent reporting and…
- 301.6222(b)-1 · (b)-1 Notification to the Internal Revenue Service when…
- 301.6222(b)-2 · (b)-2 Effect of notification of inconsistent treatment.
- 301.6222(b)-3 · (b)-3 Partner receiving incorrect schedule.
- 301.6223-1 · Partnership representative.
- 301.6223-2 · Binding effect of actions of the partnership and…
- 301.6223(a)-1 · (a)-1 Notice sent to tax matters partner.
- 301.6223(a)-2 · (a)-2 Withdrawal of notice of the beginning of an…
- 301.6223(b)-1 · (b)-1 Notice group.
- 301.6223(c)-1 · (c)-1 Additional information regarding partners…
- 301.6223(e)-1 · (e)-1 Effect of Internal Revenue Service's failure to…
- 301.6223(e)-2 · (e)-2 Elections if Internal Revenue Service fails to…
- 301.6223(f)-1 · (f)-1 Duplicate copy of final partnership…
- 301.6223(g)-1 · (g)-1 Responsibilities of the tax matters partner.