Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 6215
Assessment of deficiency found by Tax Court
# (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.
# (b) Cross references
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485. (2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d). (3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e). (4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673. (5) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76. (6) For extension of time for paying amount determined as deficiency, see section 6161(b).
Source: view the official text
Nearby sections (25 sections)
- 6167 · Extension of time for payment of tax attributable to recovery of…
- 6201 · Assessment authority
- 6202 · Establishment by regulations of mode or time of assessment
- 6203 · Method of assessment
- 6204 · Supplemental assessments
- 6205 · Special rules applicable to certain employment taxes
- 6206 · Special rules applicable to excessive claims under certain…
- 6207 · Cross references
- 6211 · Definition of a deficiency
- 6212 · Notice of deficiency
- 6213 · Restrictions applicable to deficiencies; petition to Tax Court
- 6214 · Determinations by Tax Court
- 6215 · Assessment of deficiency found by Tax Court
- 6216 · Cross references
- 6221 · Determination at partnership level
- 6222 · Partner's return must be consistent with partnership return
- 6223 · Partners bound by actions of partnership
- 6225 · Partnership adjustment by Secretary
- 6226 · Alternative to payment of imputed underpayment by partnership
- 6227 · Administrative adjustment request by partnership
- 6231 · Notice of proceedings and adjustment
- 6232 · Assessment, collection, and payment
- 6233 · Interest and penalties
- 6234 · Judicial review of partnership adjustment
- 6235 · Period of limitations on making adjustments