(a) Jurisdiction as to increase of deficiency, additional amounts, or additions to the tax Except as provided by section 7463, the Tax Court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or any addition to the tax should be assessed, if claim therefor is asserted by the Secretary at or before the hearing or a rehearing.
Amended 1969, 1976, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1554(a), substituted “any addition to the tax” for “addition to the tax”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 960(a), inserted reference to exception provided for in section 7463 of this title.
Cases: Chai v. Commissioner, 851 F.3d 190 (2d Cir. 2017)
Cited by 5
(b) Jurisdiction over other years and quarters The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year or calendar quarter shall consider such facts with relation to the taxes for other years or calendar quarters as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid. Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.
Amended 1970, 2006
- 2006 Pub. L. 109-280 Pub. L. 109–280 inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”
- 1970 Pub. L. 91-614 Pub. L. 91–614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.
Cases: Estate of Branson v. Commissioner, 264 F.3d 904 (9th Cir. 2001); Freije v. Commissioner, 125 T.C. 14 (2005)
(c) Taxes imposed by section 507 or chapter 41, 42, 43, or 44 The Tax Court, in redetermining a deficiency of any tax imposed by section 507 or chapter 41, 42, 43, or 44 for any period, act, or failure to act, shall consider such facts with relation to the taxes under chapter 41, 42, 43, or 44 for other periods, acts, or failures to act as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the taxes under chapter 41, 42, 43, or 44 for any other period, act, or failure to act have been overpaid or underpaid. The Tax Court, in redetermining a deficiency of any second tier tax (as defined in section 4963(b)), shall make a determination with respect to whether the taxable event has been corrected.
Amended 1969, 1974, 1976, 1980, 1986, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(vi), substituted “or 44” for “44, or 45” in heading and wherever appearing in text.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1833, substituted “section 4963(b)” for “section 4962(b)”.
- 1980 Pub. L. 96-596 Pub. L. 96–596 inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.
(d) Final decisions of Tax Court For purposes of this chapter, chapter 41, 42, 43, or 44, and subtitles A or B the date on which a decision of the Tax Court becomes final shall be determined according to the provisions of section 7481.
Amended 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(vii), substituted “or 44” for “44, or 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(G), inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(12)(C), inserted reference to chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(43), (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.
(e) Cross reference For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(b)(2).
Amended 1984, 1986, 1988, 1996
- 1996 Pub. L. 104-188 Pub. L. 104–188 amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to section 6621(c)(4) of this title for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions.
- 1988 Pub. L. 100-647 Pub. L. 100–647 substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1511(c)(8), substituted “section 6621(c)(4)” for “section 6621(d)(4)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369 added subsec. (e).