# 26 U.S.C. § 7486: Refund, credit, or abatement of amounts dis­allowed

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7486>. Cite pinpoints as 26 U.S.C. § 7486(a)(1).

In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.

## Leading cases

- [Estate of Smith v. Commissioner, 115 T.C. 342 (2000)](https://www.courtlistener.com/opinion/4696527/estate-of-smith-v-commissioner/)
- [United States v. Bolt, 375 F.2d 725 (6th Cir. 1967)](https://www.courtlistener.com/opinion/275431/united-states-v-l-b-bolt-jr-george-w-bailey-and-paul-henderson-as/)
- [Estate of Kanter v. Commissioner, T.C. Memo. 2006-46](https://www.courtlistener.com/opinion/4558594/estate-of-kanter-v-commr/)

## Connections

Cites: none

Cited by: § 6422 Cross references

Derived from: 1939 § 1146

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 891