Cases: Commissioner v. Shapiro, 424 U.S. 614 (1976); Laing v. United States, 423 U.S. 161 (1976); In re Resyn Corp., 851 F.2d 660 (3rd Cir. 1988)
Final rules 2
(a) Time for filing petition and restriction on assessment Within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6851, 6852, or 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection. The Tax Court shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition. Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.
Amended 1969, 1974, 1976, 1980, 1987, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3464(a), substituted “, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection.” for “, including the Tax Court.” and “to enjoin any action or proceeding or order any refund” for “to enjoin any action or proceeding”.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3463(b), inserted at end “Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6243(a), substituted for period at end “, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition.”
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(iv), substituted “or 44” for “44, or 45”.
- 1987 Pub. L. 100-203 Pub. L. 100–203, § 10713(b)(2)(D), inserted reference to section 6852.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(D), inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted “section 6851 or” before “section 6861” and references to chapter 41 and chapter 44 and substituted “United States” for “States of the Union and the District of Columbia”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(11)(A), inserted reference to tax imposed by chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(42), inserted reference to chapter 42.
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(b) Exceptions to restrictions on assessment
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(1) Assessments arising out of mathematical or clerical errors If the taxpayer is notified that, on account of a mathematical or clerical error appearing on the return, an amount of tax in excess of that shown on the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical or clerical error, such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), or of section 6212(c)(1) (restricting further deficiency letters), or of section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each notice under this paragraph shall set forth the error alleged and an explanation thereof.
Amended 1976, 2025
- 2025 Pub. L. 119-39 Pub. L. 119–39, § 2(a), designated existing provisions as subpar. (A), inserted heading, substituted “Subject to subparagraph (B), each notice” for “Each notice”, and added subpar. (B).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1206(a)(2), substituted in heading “Assessments arising out of mathematical or clerical errors” for “Mathematical errors” and in text inserted “or clerical” after “mathematical” in two places and inserted provision that each notice under this paragraph shall set forth the error alleged and an explanation thereof.
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(2) Abatement of assessment of mathematical or clerical errors
Amended 1976, 2025
- 2025 Pub. L. 119-39 Pub. L. 119–39, § 2(b), added subpar. (C).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1206(a)(2), added par. (2). Former par. (2) redesignated (3).
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(A) Request for abatement Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter.
(B) Stay of collection In the case of any assessment referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding in court for the collection of such assessment shall be made, begun, or prosecuted during the period in which such assessment may be abated under this paragraph.
(3) Assessments arising out of tentative carryback or refund adjustments If the Secretary determines that the amount applied, credited, or refunded under section 6411 is in excess of the overassessment attributable to the carryback or the amount described in section 1341(b)(1) with respect to which such amount was applied, credited, or refunded, he may assess without regard to the provisions of paragraph (2) the amount of the excess as a deficiency as if it were due to a mathematical or clerical error appearing on the return.
Amended 1976, 1978
- 1978 Pub. L. 95-600 Pub. L. 95–600 inserted “or refund” after “carryback” in heading, and “or the amount described in section 1341(b)(1)” after “carryback” in text.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated, struck out “or his delegate” after “Secretary” and inserted “without regard to the provisions of paragraph (2)” after “he may assess” and “or clerical” after “mathematical”. Former par. (3) redesignated (4).
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(4) Assessment of amount paid Any amount paid as a tax or in respect of a tax may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1206(a)(1), redesignated former par. (3) as (4).
(5) Certain orders of criminal restitution If the taxpayer is notified that an assessment has been or will be made pursuant to section 6201(a)(4)—
Amended 2010
- 2010 Pub. L. 111-237 Pub. L. 111–237 added par. (5).
(A) such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), section 6212(c)(1) (restricting further deficiency letters), or section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and
(B) subsection (a) shall not apply with respect to the amount of such assessment.
(c) Failure to file petition If the taxpayer does not file a petition with the Tax Court within the time prescribed in subsection (a), the deficiency, notice of which has been mailed to the taxpayer, shall be assessed, and shall be paid upon notice and demand from the Secretary.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
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(d) Waiver of restrictions The taxpayer shall at any time (whether or not a notice of deficiency has been issued) have the right, by a signed notice in writing filed with the Secretary, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
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(e) Suspension of filing period for certain excise taxes The running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to investments which jeopardize charitable purpose), 4945 (relating to taxes on taxable expenditures), 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures), 4955 (relating to taxes on political expenditures), 4958 (relating to private excess benefit), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes on prohibited transactions) shall be suspended for any period during which the Secretary has extended the time allowed for making correction under section 4963(e).
Amended 1965, 1969, 1974, 1976, 1978, 1980, 1984, 1987, 1996
- 1996 Pub. L. 104-168 Pub. L. 104–168 inserted “4958 (relating to private excess benefit),” before “4971”.
- 1987 Pub. L. 100-203 Pub. L. 100–203, § 10712(c)(1), inserted “4955 (relating to taxes on political expenditures),”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 305(b)(4), substituted “section 4963(e)” for “section 4962(e)”.
- 1980 Pub. L. 96-596 Pub. L. 96–596 substituted “section 4962(e)” for “section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)”.
- 1978 Pub. L. 95-227 Pub. L. 95–227, § 4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted “4975(f)(6)” for “4975(f)(4)”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(11)(B)–(D), substituted “excise taxes” for “chapter 42 taxes” in heading, and in text substituted “4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on prohibited transactions)” for “or 4945 (relating to taxes on taxable expenditures)” and “, 4945(i)(2), 4971(c)(3), or 4975(f)(4)” for “or 4945(h)(2)”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f).
- 1965 Pub. L. 89-44 Pub. L. 89–44 added par. (3).
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(f) Coordination with title 11
Amended 1969, 1976, 1978, 1980
- 1980 Pub. L. 96-589 Pub. L. 96–589 added subsec. (f). Former subsec. (f) redesignated (g).
- 1978 Pub. L. 95-227 Pub. L. 95–227, § 4(d)(2), inserted references to chapters 41 and 44.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1206(b), added subsec. (f) and redesignated former subsec. (f) as (g).
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f).
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(1) Suspension of running of period for filing petition in title 11 cases In any case under title 11 of the United States Code, the running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to any deficiency shall be suspended for the period during which the debtor is prohibited by reason of such case from filing a petition in the Tax Court with respect to such deficiency, and for 60 days thereafter.
Amended 1980
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(E), inserted reference to chapter 45.
(2) Certain action not taken into account For purposes of the second and third sentences of subsection (a), the filing of a proof of claim or request for payment (or the taking of any other action) in a case under title 11 of the United States Code shall not be treated as action prohibited by such second sentence.
Amended 1980
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(E), inserted reference to chapter 45.
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(g) Definitions For purposes of this section—
Amended 1976, 1980
- 1980 Pub. L. 96-589 Pub. L. 96–589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1206(b), added subsec. (f) and redesignated former subsec. (f) as (g).
(1) Return The term “return” includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.
Amended 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(v), substituted “or 44” for “44, or 45”.
(2) Mathematical or clerical error The term “mathematical or clerical error” means—
Amended 1998
- 1998 Pub. L. 105-277 Pub. L. 105–277, § 3003(a), inserted concluding provisions.
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(B) an incorrect use of any table provided by the Internal Revenue Service with respect to any return if such incorrect use is apparent from the existence of other information on the return,
(C) an entry on a return of an item which is inconsistent with another entry of the same or another item on such return,
(D) an omission of information which is required to be supplied on the return to substantiate an entry on the return,
(E) an entry on a return of a deduction or credit in an amount which exceeds a statutory limit imposed by subtitle A or B, or chapter 41, 42, 43, or 44, if such limit is expressed—
and if the items entering into the application of such limit appear on such return,
Amended 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(v), substituted “or 44” for “44, or 45”.
(F) an omission of a correct taxpayer identification number required under section 32 (relating to the earned income credit) to be included on a return,
Amended 1996
- 1996 Pub. L. 104-193 Pub. L. 104–193 added subpars. (F) and (G).
(G) an entry on a return claiming the credit under section 32 with respect to net earnings from self-employment described in section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid,
Amended 1996
- 1996 Pub. L. 104-193 Pub. L. 104–193 added subpars. (F) and (G).
(H) an omission of a correct TIN required under section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions),
Amended 1996
- 1996 Pub. L. 104-188 Pub. L. 104–188 added subpar. (H).
(I) an omission of a correct TIN required under section 24 (relating to child tax credit) to be included on a return,
Amended 1997, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70104(e), substituted “section 24” for “section 24(e)”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 101(d)(2), added subpar. (I).
(J) an omission of a correct social security number or employer identification number required under section 25A(g)(1) (relating to higher education tuition and related expenses) to be included on a return,
Amended 1997, 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70606(b), substituted “social security number or employer identification number” for “TIN”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 201(b), added subpar. (J).
(K) an omission of information required by section 32(k)(2) (relating to taxpayers making improper prior claims of earned income credit) or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof,
Amended 1997, 1998, 2015
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 208(b)(1), inserted “or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof” before comma at end.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 6010(p)(3), amended Pub. L. 105–34, § 1085(a)(3). See 1997 Amendment note below.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1085(a)(3), as amended by Pub. L. 105–206, § 6010(p)(3), added subpar. (K).
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(L) the inclusion on a return of a TIN required to be included on the return under section 21, 24, 32, 6428, or 6428A if—
Amended 1998, 2008, 2014, 2020
- 2020 Pub. L. 116-260 Pub. L. 116–260 substituted “6428, or 6428A” for “or 6428” in introductory provisions.
- 2020 Pub. L. 116-136 Pub. L. 116–136 substituted “32, or 6428” for “or 32” in introductory provisions.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 214(a)(1), substituted “or 32” for “32, or 6428” in introductory provisions.
- 2008 Pub. L. 110-185 Pub. L. 110–185 substituted “32, or 6428” for “or 32” in introductory provisions.
- 1998 Pub. L. 105-277 Pub. L. 105–277, § 3003(b), added subpar. (L).
(M) the entry on the return claiming the credit under section 32 with respect to a child if, according to the Federal Case Registry of Child Support Orders established under section 453(h) of the Social Security Act, the taxpayer is a noncustodial parent of such child,
Amended 2001, 2014
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(112)(C), inserted “and” at end.
- 2001 Pub. L. 107-16 Pub. L. 107–16 added subpar. (M).
(N) an omission of any increase required under section 36(f) with respect to the recapture of a credit allowed under section 36,
Amended 2009, 2014
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(112)(C), redesignated subpar. (O) as (N) and substituted period for comma at end.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(5)(C), struck out subpar. (N) which read as follows: “an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)(B),”.
- 2009 Pub. L. 111-5 Pub. L. 111–5 added subpar. (N).
(O) the inclusion on a return of an individual taxpayer identification number issued under section 6109(i) which has expired, been revoked by the Secretary, or is otherwise invalid,
Amended 2009, 2014, 2015, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(277), inserted comma at end.
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 203(e), added subpar. (O).
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 214(a)(2), struck out “and” at end. See Codification note above.
- 2009 Pub. L. 111-92 Pub. L. 111–92, § 11(h), added subpar. (O).
(P) an omission of information required by section 24(g)(2) or an entry on the return claiming the credit under section 24 for a taxable year for which the credit is disallowed under subsection (g)(1) thereof,
Amended 2009, 2014, 2015, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 401(a)(278), substituted “section 24(g)(2)” for “section 24(h)(2)” and “subsection (g)(1)” for “subsection (h)(1)”.
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 208(b)(2), added subpars. (P) and (Q).
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(4), struck out subpar. (P) which read as follows: “an entry on a return claiming the credit under section 36 if—
“(i) the Secretary obtains information from the person issuing the TIN of the taxpayer that indicates that the taxpayer does not meet the age requirement of section 36(b)(4),
“(ii) information provided to the Secretary by the taxpayer on an income tax return for at least one of the 2 preceding taxable years is inconsistent with eligibility for such credit, or
“(iii) the taxpayer fails to attach to the return the form described in section 36(d)(4), and”.
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 214(a)(2), substituted “, and” for period at end. See Codification note above.
- 2009 Pub. L. 111-92 Pub. L. 111–92, § 12(d), added subpar. (P).
(Q) an omission of information required by section 25A(b)(4)(B) or an entry on the return claiming the American Opportunity Tax Credit for a taxable year for which such credit is disallowed under section 25A(b)(4)(A),
Amended 2014, 2015, 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141, § 101(l)(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: “an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which the credit is disallowed under paragraph (8)(A) thereof.”
- 2015 Pub. L. 114-113 Pub. L. 114–113, § 208(b)(2), added subpars. (P) and (Q).
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 221(a)(112)(C), struck out subpar. (Q) which read as follows: “an omission of a correct valid identification number required under section 6428(h) (relating to 2008 recovery rebates for individuals) to be included on a return.”
- 2014 Pub. L. 113-295 Pub. L. 113–295, § 214(a)(2), added subpar. (Q). See Codification note above.
(R) an omission of information or documentation required under section 25C(b)(6)(B) (relating to home energy audits) to be included on a return,
Amended 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(f)(4), added subpar. (R).
(S) an omission of a correct product identification number required under section 25C(h) (relating to credit for nonbusiness energy property) to be included on a return,
Amended 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13301(g)(2), added subpar. (S).
(T) an omission of a correct vehicle identification number required under section 30D(f)(9) (relating to credit for new clean vehicles) to be included on a return,
Amended 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13401(i)(4), added subpar. (T).
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(U) an omission of a correct vehicle identification number required under section 25E(d) (relating to credit for previously-owned clean vehicles) to be included on a return,
Amended 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13402(c), added subpar. (U).
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(V) an omission of a correct vehicle identification number required under section 45W(e) (relating to commercial clean vehicle credit) to be included on a return,
Amended 2022
- 2022 Pub. L. 117-169 Pub. L. 117–169, § 13403(b)(2), added subpar. (V).
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(W) an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors),
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70103(b), added subpar. (W).
(X) an omission of a correct social security number required under section 108(f)(5)(C) (relating to discharges on account of death or disability),
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70119(b), added subpar. (X).
(Y) an omission of a correct social security number required under section 224(e) (relating to deduction for qualified tips),
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70201(c), added subpar. (Y).
(Z) an omission of a correct social security number required under section 225(d) (relating to deduction for qualified overtime), and
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70202(d), added subpar. (Z).
(AA) an omission of a correct social security number required under section 6434(e)(1) (relating to the Trump accounts contribution pilot program).
Amended 2025
- 2025 Pub. L. 119-21 Pub. L. 119–21, § 70204(d)(3), added subpar. (AA).
A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.
(h) Cross references
Amended 1980, 1982, 1986, 1988, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–647, § 1015(r)(3), see 1988 Amendment note below.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(r)(3), as amended by Pub. L. 101–239, redesignated par. (4) as (3) and struck out former par. (3) which read as follows: “For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see section 6201(a)(4).”
- 1986 Pub. L. 99-514 Pub. L. 99–514 amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a).”
- 1982 Pub. L. 97-248 Pub. L. 97–248 added par. (4).
- 1980 Pub. L. 96-589 Pub. L. 96–589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively.
(1) For assessment as if a mathematical error on the return, in the case of erroneous claims for income tax prepayment credits, see section 6201(a)(3).
(2) For assessments without regard to restrictions imposed by this section in the case of—
(A) Recovery of foreign income taxes, see section 905(c).
(B) Recovery of foreign estate tax, see section 2016.
(3) For provisions relating to application of this subchapter in the case of certain partnership items, etc., see section 6230(a). [OLRC note: See References in Text note below.]
Amended 1984, 1988, 1989
- 1989 Pub. L. 101-239 Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–647, § 1015(r)(3), see 1988 Amendment note below.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(r)(3), as amended by Pub. L. 101–239, redesignated par. (4) as (3) and struck out former par. (3) which read as follows: “For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see section 6201(a)(4).”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(34), substituted “section 32 or 34” for “section 39”.