Amended 1970
- 1970 Pub. L. 91-614 Pub. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.
Cases: Commissioner v. Lundy, 516 U.S. 235 (1996); Naftel v. Commissioner, 85 T.C. 527 (1985); Malachinski v. Commissioner, 268 F.3d 497 (7th Cir. 2001)
(a) Effect of petition to Tax Court If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—
Amended 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6247(b)(1), substituted “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”.
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.
- 1974 Pub. L. 93-406 Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes.
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(1) As to overpayments determined by a decision of the Tax Court which has become final, and
Amended 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for a semicolon before “and” at end.
(2) As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final, and
Amended 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for a semicolon before “and” at end.
(3) As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive, and
(4) As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63, and
Amended 1982
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 402(c)(8), added par. (4).
(5) As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a), and
Amended 1998, 2000
- 2000 Pub. L. 106-554 Pub. L. 106–554 substituted a comma for a semicolon before “and” at end.
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3464(b), added pars. (5) and (6).
(6) As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).
Amended 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3464(b), added pars. (5) and (6).
(b) Overpayment determined by Tax Court
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(1) Jurisdiction to determine Except as provided by paragraph (3) and by section 7463, if the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer. If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.
Amended 1969, 1974, 1976, 1980, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”.
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.
- 1974 Pub. L. 93-406 Pub. L. 93–406 inserted reference to chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, §§ 101(j)(48), 960(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title.
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(2) Jurisdiction to enforce If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest. An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.
Amended 1962, 1978, 1982, 1988, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.
- 1978 Pub. L. 95-600 Pub. L. 95–600 substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.
- 1962 Pub. L. 87-870 Pub. L. 87–870 added subpar. (C).
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(3) Limit on amount of credit or refund No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—
Amended 1988, 1997, 2015
- 2015 Pub. L. 114-74 Pub. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).” before “In a case described in subparagraph (B)”.
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.”
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).”
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).
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(A) after the mailing of the notice of deficiency,
(B) within the period which would be applicable under section 6511(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or
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(C) within the period which would be applicable under section 6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency—
(i) which had not been disallowed before that date,
(ii) which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or
(iii) in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532.
In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.
(4) Denial of jurisdiction regarding certain credits and reductions The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section 6402.
Amended 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, § 1451(b), added par. (4).
(c) Cross references
Amended 1980, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 6244(b)(2), substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
- 1980 Pub. L. 96-589 Pub. L. 96–589 added subsec. (c).
(1) For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code.
(2) For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section 7430.