# 26 U.S.C. § 6215: Assessment of deficiency found by Tax Court

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6215>. Cite pinpoints as 26 U.S.C. § 6215(a)(1).

## § 6215(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.

## § 6215(b) Cross references

**§ 6215(b)(1)** For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.

**§ 6215(b)(2)** For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).

**§ 6215(b)(3)** For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).

**§ 6215(b)(4)** For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.

**§ 6215(b)(5)** For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.

**§ 6215(b)(6)** For extension of time for paying amount determined as deficiency, see section 6161(b).

## Regulations

- [Treas. Reg. § 301.6215-1](/26/reg/301.6215-1.md): Assessment of deficiency found by Tax Court. (interprets § 6215)

## Leading cases

- [Asa Investerings P'ship v. Commissioner, 118 T.C. 423 (2002)](https://www.courtlistener.com/opinion/4696625/asa-investerings-pship-v-commr/)
- [Med James, Inc. v. Commissioner, 121 T.C. 147 (2003)](https://www.courtlistener.com/opinion/4696847/med-james-inc-v-commr/)
- [Couturier v. Commissioner (T.C. 2024)](https://www.courtlistener.com/opinion/9479315/clair-r-couturier-jr/)

## Connections

Cites: § 6161 Extension of time for paying tax; § 6673 Sanctions and costs awarded by courts; § 7459 Reports and decisions; § 7485 Bond to stay assessment and collection

Cited by: § 7436 Proceedings for determination of employment status; § 7481 Date when Tax Court decision becomes final

Derived from: 1939 § 272(b); 1939 § 871(b); 1939 § 1012(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 773
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1825
- 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2714
- 2018-03-23: [Pub. L. 115-141](/26/act/115-141.md), 132 Stat. 1204