-CITE- 26 USC CHAPTER 63 - ASSESSMENT 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT -HEAD- CHAPTER 63 - ASSESSMENT -MISC1- Subchapter Sec.(!1) A. In general 6201 B. Deficiency procedures in the case of income, estate, gift, and certain excise taxes 6211 C. Tax treatment of partnership items 6221 D. Treatment of electing large partnerships 6240 AMENDMENTS 1997 - Pub. L. 105-34, title XII, Sec. 1222(c), Aug. 5, 1997, 111 Stat. 1019, added item for subchapter D. 1996 - Pub. L. 104-188, title I, Sec. 1307(c)(3)(C), Aug. 20, 1996, 110 Stat. 1782, struck out item for subchapter D "Tax treatment of subchapter S items". 1982 - Pub. L. 97-354, Sec. 4(b), Oct. 19, 1982, 96 Stat. 1692, added item for subchapter D. Pub. L. 97-248, title IV, Sec. 402(b), Sept. 3, 1982, 96 Stat. 667, added item for subchapter C. 1969 - Pub. L. 91-172, title I, Sec. 101(j)(63), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in item for subchapter B. -FOOTNOTE- (!1) Section numbers editorially supplied. -End- -CITE- 26 USC Subchapter A - In General 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- SUBCHAPTER A - IN GENERAL -MISC1- Sec. 6201. Assessment authority. 6202. Establishment by regulations of mode or time of assessment. 6203. Method of assessment. 6204. Supplemental assessments. 6205. Special rules applicable to certain employment taxes. 6206. Special rules applicable to excessive claims under certain sections. 6207. Cross references. AMENDMENTS 2005 - Pub. L. 109-59, title XI, Sec. 11163(d)(4), Aug. 10, 2005, 119 Stat. 1975, substituted "certain sections" for "sections 6420, 6421, and 6427" in item 6206. 1983 - Pub. L. 97-424, title V, Sec. 515(b)(3)(B), Jan. 6, 1983, 96 Stat. 2181, struck out reference to section 6424 in item 6206. 1970 - Pub. L. 91-258, title II, Sec. 207(d)(11), May 21, 1970, 84 Stat. 249, inserted reference to section 6427 in item 6206. 1965 - Pub. L. 89-44, title II, Sec. 202(c)(2)(B), June 21, 1965, 79 Stat. 139, substituted "6420, 6421, and 6424" for "6420 and 6421" in item 6206. 1956 - Act June 29, 1956, ch. 462, title II, Sec. 208(e)(3), 70 Stat. 397, substituted "sections 6420 and 6421" for "section 6420" in item 6206. Act Apr. 2, 1956, ch. 160, Sec. 4(b)(2), 70 Stat. 91, inserted item "6206. Special rules applicable to excessive claims under section 6420", and renumbered former item 6206 as 6207. -End- -CITE- 26 USC Sec. 6201 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6201. Assessment authority -STATUTE- (a) Authority of Secretary The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following: (1) Taxes shown on return The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists are made under this title. (2) Unpaid taxes payable by stamp (A) Omitted stamps Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale or use by the manufacturer thereof or whenever any transaction or act upon which a tax is required to be paid by means of a stamp occurs without the use of the proper stamp, it shall be the duty of the Secretary, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid and to make assessment therefor upon the person or persons the Secretary determines to be liable for such tax. (B) Check or money order not duly paid In any case in which a check or money order received under authority of section 6311 as payment for stamps is not duly paid, the unpaid amount may be immediately assessed as if it were a tax imposed by this title, due at the time of such receipt, from the person who tendered such check or money order. (3) Erroneous income tax prepayment credits If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit for income tax withheld at the source, or of the amount paid as estimated income tax, the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph. (b) Amount not to be assessed (1) Estimated income tax No unpaid amount of estimated income tax required to be paid under section 6654 or 6655 shall be assessed. (2) Federal unemployment tax No unpaid amount of Federal unemployment tax for any calendar quarter or other period of a calendar year, computed as provided in section 6157, shall be assessed. (c) Compensation of child Any income tax under chapter 1 assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent. (d) Required reasonable verification of information returns In any court proceeding, if a taxpayer asserts a reasonable dispute with respect to any item of income reported on an information return filed with the Secretary under subpart B or C of part III of subchapter A of chapter 61 by a third party and the taxpayer has fully cooperated with the Secretary (including providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the Secretary), the Secretary shall have the burden of producing reasonable and probative information concerning such deficiency in addition to such information return. (e) Deficiency proceedings For special rules applicable to deficiencies of income, estate, gift, and certain excise taxes, see subchapter B. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 767; Pub. L. 89-44, title VIII, Sec. 809(d)(4)(A), June 21, 1965, 79 Stat. 168; Pub. L. 91-53, Sec. 2(b), Aug. 7, 1969, 83 Stat. 92; Pub. L. 91-172, title I, Sec. 101(j)(38), Dec. 30, 1969, 83 Stat. 530; Pub. L. 91-258, title II, Sec. 207(d)(1), (2), May 21, 1970, 84 Stat. 248; Pub. L. 93-406, title II, Sec. 1016(a)(8), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94- 12, title II, Sec. 204(b)(2), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94-455, title XII, Sec. 1206(c)(2), title XIII, Sec. 1307(d)(2)(D), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1704, 1727, 1834; Pub. L. 97-424, title V, Sec. 515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-76, title II, Sec. 231(b)(2)(A), Aug. 12, 1983, 97 Stat. 429; Pub. L. 98-369, div. A, title IV, Secs. 412(b)(5), 474(r)(32), July 18, 1984, 98 Stat. 792, 845; Pub. L. 100-203, title X, Sec. 10301(b)(3), Dec. 22, 1987, 101 Stat. 1330- 429; Pub. L. 100-647, title I, Sec. 1015(r)(1), title VII, Sec. 7106(c)(2), Nov. 10, 1988, 102 Stat. 3572, 3773; Pub. L. 104-168, title VI, Sec. 602(a), July 30, 1996, 110 Stat. 1463.) -MISC1- AMENDMENTS 1996 - Subsecs. (d), (e). Pub. L. 104-168 added subsec. (d) and redesignated former subsec. (d) as (e). 1988 - Subsec. (a)(4). Pub. L. 100-647, Sec. 1015(r)(1), struck out par. (4) which read as follows: "If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph." Subsec. (b)(2). Pub. L. 100-647, Sec. 7106(c)(2), struck out "or tax imposed by section 3321" after "employment tax". 1987 - Subsec. (b)(1). Pub. L. 100-203 substituted "section 6654 or 6655" for "section 6154 or 6654". 1984 - Subsec. (a)(4). Pub. L. 98-369, Sec. 474(r)(32), substituted "section 32 or 34" for "section 39 or 43" in heading, and in text substituted "section 34" for "section 39" and "section 32" for "section 43". Subsec. (b)(1). Pub. L. 98-369, Sec. 412(b)(5), amended par. (1) generally, substituting "estimated income tax required to be paid under section 6154 or 6654" for "estimated tax under section 6153 or 6154". 1983 - Subsec. (a)(4). Pub. L. 97-424 substituted "and special fuels" for ", special fuels, and lubricating oil" after "gasoline". Subsec. (b)(2). Pub. L. 98-76 substituted "Federal unemployment tax or tax imposed by section 3321" for "Federal unemployment tax". 1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsec. (a)(3), (4). Pub. L. 94-455, Secs. 1206(c)(2), 1906(b)(13)(A), struck out "or his delegate" after "Secretary", substituted "mathematical or clerical error" for "mathematical error" after "the case of", and inserted ", except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph" after "upon the return". Subsec. (d). Pub. L. 94-455, Sec. 1307(d)(2)(D), substituted "and certain excise taxes" for "chapter 42, and chapter 43 taxes" after "estate, gift". 1975 - Subsec. (a)(4). Pub. L. 94-12 inserted reference to section 43 in heading and substituted "oil) or section 43 (relating to earned income)," for "oil)," in text. 1974 - Subsec. (d). Pub. L. 93-406 inserted reference to chapter 43 taxes. 1970 - Subsec. (a)(4). Pub. L. 91-258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted "under section 39" for "for use of gasoline" in heading. 1969 - Subsec. (b). Pub. L. 91-53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1). Subsec. (d). Pub. L. 91-172 inserted reference to chapter 42 taxes. 1965 - Subsec. (a)(4). Pub. L. 89-44 added par. (4). EFFECTIVE DATE OF 1996 AMENDMENT Section 602(b) of Pub. L. 104-168 provided that: "The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 30, 1996]." EFFECTIVE DATE OF 1988 AMENDMENT Section 1015(r)(4) of Pub. L. 100-647 provided that: "The amendments made by this subsection [amending this section and sections 6211 and 6213 of this title] shall apply to notices of deficiencies mailed after the date of the enactment of this Act [Nov. 10, 1988]." Amendment by section 7106(c)(2) of Pub. L. 100-647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 100-647, set out as a note under section 3321 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100-203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Pub. L. 100- 203, set out as a note under section 585 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 412(b)(5) of Pub. L. 98-369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369, set out as a note under section 6654 of this title. Amendment by section 474(r)(32) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 98-76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an Effective Date note under section 3321 of this title. Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a note under section 34 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1206(c)(2) of Pub. L. 94-455 applicable with respect to returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L. 94-455, set out as a note under section 6213 of this title. Amendment by section 1307(d)(2)(D) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455, set out as a note under section 501 of this title. EFFECTIVE DATE OF 1975 AMENDMENT Amendment by Pub. L. 94-12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, set out as a note under section 32 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1969 AMENDMENTS Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. Amendment by Pub. L. 91-53 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91- 53, set out as an Effective Date note under section 6157 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title. -End- -CITE- 26 USC Sec. 6202 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6202. Establishment by regulations of mode or time of assessment -STATUTE- If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) -MISC1- AMENDMENTS 1976 - Pub. L. 94-455 struck out "or his delegate" after "Secretary". -End- -CITE- 26 USC Sec. 6203 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6203. Method of assessment -STATUTE- The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) -MISC1- AMENDMENTS 1976 - Pub. L. 94-455 struck out "or his delegate" after "Secretary" wherever appearing. -End- -CITE- 26 USC Sec. 6204 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6204. Supplemental assessments -STATUTE- (a) General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect. (b) Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93-406, title II, Sec. 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) -MISC1- AMENDMENTS 1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate" after "Secretary". 1974 - Subsec. (b). Pub. L. 93-406 substituted "gift, and certain excise taxes" for "and gift taxes". EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. -End- -CITE- 26 USC Sec. 6205 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6205. Special rules applicable to certain employment taxes -STATUTE- (a) Adjustment of tax (1) General rule If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and at such times as the Secretary may by regulations prescribe. (2) United States as employer For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer. (3) Guam or American Samoa as employer For purposes of this subsection, in the case of remuneration received during any calendar year from the Government of Guam, the Government of American Samoa, a political subdivision of either, or any instrumentality of any one or more of the foregoing which is wholly owned thereby, the Governor of Guam, the Governor of American Samoa, and each agent designated by either who makes a return pursuant to section 3125 shall be deemed a separate employer. (4) District of Columbia as employer For purposes of this subsection, in the case of remuneration received during any calendar year from the District of Columbia or any instrumentality which is wholly owned thereby, the Mayor of the District of Columbia and each agent designated by him who makes a return pursuant to section 3125 shall be deemed a separate employer. (5) States and political subdivisions as employer For purposes of this subsection, in the case of remuneration received from a State or any political subdivision thereof (or any instrumentality of any one or more of the foregoing which is wholly owned thereby) during any calendar year, each head of an agency or instrumentality, and each agent designated by either, who makes a return pursuant to section 3125 shall be deemed a separate employer. (b) Underpayments If less than the correct amount of tax imposed by section 3101, 3111, 3201, 3221, or 3402 is paid or deducted with respect to any payment of wages or compensation and the underpayment cannot be adjusted under subsection (a) of this section, the amount of the underpayment shall be assessed and collected in such manner and at such times (subject to the statute of limitations properly applicable thereto) as the Secretary may by regulations prescribe. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86-778, title I, Sec. 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89-97, title III, Sec. 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94-455, title XIX, Sec. 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(D), Apr. 7, 1986, 100 Stat. 315.) -MISC1- AMENDMENTS 1986 - Subsec. (a)(5). Pub. L. 99-272 added par. (5). 1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsec. (a)(4). Pub. L. 94-455, Sec. 1906(a)(13), substituted "Mayor of the District of Columbia and each agent designated by him" for "Commissioners of the District of Columbia and each agent designated by them" after "owned thereby, the". Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". 1965 - Subsec. (a)(4). Pub. L. 89-97 added par. (4). 1960 - Subsec. (a)(3). Pub. L. 86-778 added par. (3). EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-272 applicable to services performed after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set out as a note under section 3121 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-97 applicable with respect to services performed after quarter ending Sept. 30, 1965, and after quarter in which Secretary of the Treasury receives a certification from Commissioners of District of Columbia expressing their desire to have insurance system established by sections 401 et seq. and 1395c et seq. of Title 42, The Public Health and Welfare, extended to officers and employees coming under provisions of such amendments, see section 317(g) of Pub. L. 89-97, set out as a note under section 410 of Title 42. EFFECTIVE DATE OF 1960 AMENDMENT Amendment by Pub. L. 86-778 applicable only with respect to (1) service in the employ of the Government of Guam or any political subdivision thereof, or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of Guam that legislation has been enacted by the Government of Guam expressing its desire to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, The Public Health and Welfare, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, and (2) service in the employ of the Government of American Samoa or any political subdivision thereof or any instrumentality of any one or more of the foregoing wholly owned thereby, which is performed after 1960 and after the calendar quarter in which the Secretary of the Treasury receives a certification by the Governor of American Samoa that the Government of American Samoa desires to have the insurance system established by title II of the Social Security Act, section 401 et seq. of Title 42, extended to the officers and employees of such Government and such political subdivisions and instrumentalities, see section 103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of Title 42. -End- -CITE- 26 USC Sec. 6206 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6206. Special rules applicable to excessive claims under certain sections -STATUTE- Any portion of a refund made under section 6416(a)(4) and any portion of a payment made under section 6420, 6421, or 6427 which constitutes an excessive amount (as defined in section 6675(b)), and any civil penalty provided by section 6675, may be assessed and collected as if it were a tax imposed by section 4081 (with respect to refunds under section 6416(a)(4) and payments under sections 6420 and 6421), or 4041 or 4081 (with respect to payments under section 6427) and as if the person who made the claim were liable for such tax. The period for assessing any such portion, and for assessing any such penalty, shall be 3 years from the last day prescribed for the filing of the claim under section 6416(a)(4), 6420, 6421, or 6427, as the case may be. -SOURCE- (Added Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended June 29, 1956, ch. 462, title II, Sec. 208(d)(1), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(2)(A), June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec. 207(d)(3), May 21, 1970, 84 Stat. 248; Pub. L. 97-424, title V, Sec. 515(b)(3)(A), Jan. 6, 1983, 96 Stat. 2181; Pub. L. 100-203, title X, Sec. 10502(d)(5), Dec. 22, 1987, 101 Stat. 1330-444; Pub. L. 103-66, title XIII, Sec. 13242(d)(14), Aug. 10, 1993, 107 Stat. 524; Pub. L. 108-357, title VIII, Sec. 853(d)(2)(F), Oct. 22, 2004, 118 Stat. 1613; Pub. L. 109- 59, title XI, Sec. 11163(d)(1), Aug. 10, 2005, 119 Stat. 1974.) -MISC1- PRIOR PROVISIONS A prior section 6206 was renumbered 6207 of this title. AMENDMENTS 2005 - Pub. L. 109-59 substituted "certain sections" for "sections 6420, 6421, and 6427" in section catchline, in first sentence substituted "Any portion of a refund made under section 6416(a)(4) and any portion" for "Any portion" and "refunds under section 6416(a)(4) and payments under sections 6420" for "payments under sections 6420", and in second sentence substituted "section 6416(a)(4), 6420" for "section 6420". 2004 - Pub. L. 108-357 substituted "or 4081" for ", 4081, or 4091". 1993 - Pub. L. 103-66 substituted "4041, 4081, or 4091" for "4041 or 4091". 1987 - Pub. L. 100-203 substituted "or 4041 or 4091" for "or 4041". 1983 - Pub. L. 97-424 struck out reference to section 6424 in section catchline, and in text struck out "4091 (with respect to payments under section 6424)," after "6421),", and "6424," wherever appearing. 1970 - Pub. L. 91-258 inserted reference to section 6427 in section catchline, inserted reference to section 6427 in first and second sentences, and substituted "by section 4081 (with respect to payments under sections 6420 and 6421), 4091 (with respect to payments under section 6424), or 4041 (with respect to payments under section 6427)" for "by section 4081 (or, in the case of lubricating oil, by section 4091)", in first sentence, respectively. 1965 - Pub. L. 89-44 struck out "6420 and 6421" wherever appearing in section catchline and text and substituted therefor "6420, 6421, and 6424" and inserted "(or, in the case of lubricating oil, by section 4091)" after "4081" in text. 1956 - Act June 29, 1956, inserted reference to excessive claims under section 6421 in section catchline and text. EFFECTIVE DATE OF 2005 AMENDMENT Amendment by Pub. L. 109-59 applicable to sales after Dec. 31, 2005, see section 11163(e) of Pub. L. 109-59, set out as a note under section 4101 of this title. EFFECTIVE DATE OF 2004 AMENDMENT Amendment by Pub. L. 108-357 applicable to aviation-grade kerosene removed, entered, or sold after Dec. 31, 2004, see section 853(e) of Pub. L. 108-357, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1993 AMENDMENT Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section 13242(e) of Pub. L. 103-66, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by Pub. L. 100-203 applicable to sales after Mar. 31, 1988, see section 10502(e) of Pub. L. 100-203, set out as a note under section 40 of this title. EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a note under section 34 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 701(a)(1), (2) of Pub. L. 89-44, set out as a note under section 4161 of this title. EFFECTIVE DATE OF 1956 AMENDMENT Amendment by act June 29, 1956, effective June 29, 1956, see section 211 of act June 29, 1956, set out as a note under section 4041 of this title. -End- -CITE- 26 USC Sec. 6207 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter A - In General -HEAD- Sec. 6207. Cross references -STATUTE- (1) For prohibition of suits to restrain assessment of any tax, see section 7421. (2) For prohibition of assessment of taxes against insolvent banks, see section 7507. (3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342. (4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703. (5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c). (6) For period of limitation upon assessment, see chapter 66. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 769, Sec. 6206; renumbered Sec. 6207, Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended Pub. L. 85-859, title II, Sec. 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94-455, title XIX, Sec. 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.) -MISC1- AMENDMENTS 1976 - Par. (7). Pub. L. 94-455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of 1930. 1958 - Par. (4). Pub. L. 85-859, Sec. 204(2), substituted "with respect to taxes required to be paid by chapter 52, see section 5703" for "in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)". Pars. (6) to (9). Pub. L. 85-859, Sec. 204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6) and (7) which contained cross references relating to assessments in case of certain spirits subject to excessive leakage and to assessment of deficiencies in production of distilled spirits. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85-859, set out as an Effective Date note under section 5001 of this title. -End- -CITE- 26 USC Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- SUBCHAPTER B - DEFICIENCY PROCEDURES IN THE CASE OF INCOME, ESTATE, GIFT, AND CERTAIN EXCISE TAXES -MISC1- Sec. 6211. Definition of a deficiency. 6212. Notice of deficiency. 6213. Restrictions applicable to deficiencies; petition to Tax Court. 6214. Determinations by Tax Court. 6215. Assessment of deficiency found by Tax Court. 6216. Cross references. AMENDMENTS 1969 - Pub. L. 91-172, title I, Sec. 101(j)(62), Dec. 30, 1969, 83 Stat. 532, inserted reference to certain excise taxes in subchapter heading. -End- -CITE- 26 USC Sec. 6211 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6211. Definition of a deficiency -STATUTE- (a) In general For purposes of this title in the case of income, estate, and gift taxes imposed by subtitles A and B and excise taxes imposed by chapters 41, 42, 43, and 44 the term "deficiency" means the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of - (1) the sum of (A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus (B) the amounts previously assessed (or collected without assessment) as a deficiency, over - (2) the amount of rebates, as defined in subsection (b)(2), made. (b) Rules for application of subsection (a) For purposes of this section - (1) The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to payments on account of estimated tax, without regard to the credit under section 31, without regard to the credit under section 33, and without regard to any credits resulting from the collection of amounts assessed under section 6851 or 6852 (relating to termination assessments). (2) The term "rebate" means so much of an abatement, credit, refund, or other repayment, as was made on the ground that the tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was less than the excess of the amount specified in subsection (a)(1) over the rebates previously made. (3) The computation by the Secretary, pursuant to section 6014, of the tax imposed by chapter 1 shall be considered as having been made by the taxpayer and the tax so computed considered as shown by the taxpayer upon his return. (4) For purposes of subsection (a) - (A) any excess of the sum of the credits allowable under sections 24(d), 32, and 34 over the tax imposed by subtitle A (determined without regard to such credits), and (B) any excess of the sum of such credits as shown by the taxpayer on his return over the amount shown as the tax by the taxpayer on such return (determined without regard to such credits), shall be taken into account as negative amounts of tax. (c) Coordination with subchapters C and D In determining the amount of any deficiency for purposes of this subchapter, adjustments to partnership items shall be made only as provided in subchapters C and D. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 89-44, title VIII, Sec. 809(d)(5)(A), June 21, 1965, 79 Stat. 168; Pub. L. 89-368, title I, Sec. 102(b)(4), Mar. 15, 1966, 80 Stat. 64; Pub. L. 91- 172, title I, Sec. 101(f)(1), (j)(39), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 93-406, title II, Sec. 1016(a)(9), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94-455, title XII, Sec. 1204(c)(4), title XIII, Sec. 1307(d)(2)(E), (F)(i), title XVI, Sec. 1605(b)(4), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1698, 1728, 1754, 1834; Pub. L. 96-223, title I, Sec. 101(f)(1)(A), (B), (2), (3), Apr. 2, 1980, 94 Stat. 252; Pub. L. 98-369, div. A, title IV, Sec. 474(r)(33), July 18, 1984, 98 Stat. 845; Pub. L. 100-203, title X, Sec. 10713(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100- 418, title I, Sec. 1941(b)(2)(B)(i), (ii), (C), (D), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title I, Sec. 1015(r)(2), Nov. 10, 1988, 102 Stat. 3572; Pub. L. 105-34, title XII, Sec. 1231(b), Aug. 5, 1997, 111 Stat. 1023; Pub. L. 105-206, title VI, Sec. 6012(f), July 22, 1998, 112 Stat. 819; Pub. L. 106-554, Sec. 1(a)(7) [title III, Sec. 314(a)], Dec. 21, 2000, 114 Stat. 2763, 2763A-643.) -MISC1- AMENDMENTS 2000 - Subsec. (b)(4)(A). Pub. L. 106-554 substituted "sections 24(d), 32, and 34" for "sections 32 and 34". 1998 - Subsec. (c). Pub. L. 105-206 substituted "subchapters C and D" for "subchapter C" in heading and in text. 1997 - Subsec. (c). Pub. L. 105-34 added subsec. (c). 1988 - Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(i), (C), in introductory provisions, substituted "and 44" for "44, and 45" and "or 44" for "44, or 45". Subsec. (b)(2). Pub. L. 100-418, Sec. 1941(b)(2)(B)(ii), substituted "or 44" for "44, or 45". Subsec. (b)(4). Pub. L. 100-647, Sec. 1015(r)(2), amended par. (4) generally. Prior to amendment, par. (4) read as follows: "The tax imposed by subtitle A and the tax shown on the return shall both be determined without regard to the credit under section 34, unless, without regard to such credit, the tax imposed by subtitle A exceeds the excess of the amount specified in subsection (a)(1) over the amount specified in subsection (a)(2)." Subsec. (b)(5), (6). Pub. L. 100-418, Sec. 1941(b)(2)(D), struck out pars. (5) and (6) which read as follows: "(5) The amount withheld under section 4995(a) from amounts payable to any producer for crude oil removed during any taxable period (as defined in section 4996(b)(7)) which is not otherwise shown on a return by such producer shall be treated as tax shown by the producer on a return for the taxable period. "(6) Any liability to pay amounts required to be withheld under section 4995(a) shall not be treated as a tax imposed by chapter 45." 1987 - Subsec. (b)(1). Pub. L. 100-203 inserted reference to section 6852. 1984 - Subsec. (b)(1). Pub. L. 98-369, Sec. 474(r)(33)(A), substituted "without regard to the credit under section 33" for "without regard to so much of the credit under section 32 as exceeds 2 percent of the interest on obligations described in section 1451". Subsec. (b)(4). Pub. L. 98-369, Sec. 474(r)(33)(B), substituted "section 34" for "section 39". 1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(A), (2), inserted references to chapter 45 in provisions preceding par. (1). Subsec. (b)(2). Pub. L. 96-223, Sec. 101(f)(1)(B), inserted reference to chapter 45. Subsec. (b)(5), (6). Pub. L. 96-223, Sec. 101(f)(3), added pars. (5) and (6). 1976 - Subsec. (a). Pub. L. 94-455, Secs. 1307(d)(2)(E), (F)(i), 1605(b)(4)(A), (B), substituted "chapters 41, 42, 43, and 44" for "chapters 42 and 43" after "taxes imposed by" and "chapter 41, 42, 43, or 44" for "chapter 42 or 43" after "A or B, or". Subsec. (b)(1). Pub. L. 94-455, Sec. 1204(c)(4), struck out "and" after "31" and inserted ", and without regard to any credits resulting from the collection of amounts assessed under section 6851 (relating to termination assessments)" after "section 1451". Subsec. (b)(2). Pub. L. 94-455, Secs. 1307(d)(2)(F)(i), 1605(b)(4)(C), substituted "chapter 41, 42, 43, or 44" for "chapter 42 or 43" after "A or B or". Subsec. (b)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". 1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(9)(A), inserted reference in introductory provisions to taxes imposed by chapter 43. Subsec. (b)(2). Pub. L. 93-406, Sec. 1016(a)(9)(B), inserted reference to taxes imposed by chapter 43. 1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(f)(1), inserted references to excise taxes and chapter 42. Subsec. (b)(2). Pub. L. 91-172, Sec. 101(j)(39), inserted reference to chapter 42. 1966 - Subsec. (b)(1). Pub. L. 89-368 substituted "subtitle A" for "chapter 1". 1965 - Subsec. (b)(4). Pub. L. 89-44 added par. (4). EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106-554 effective as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 1(a)(7) [title III, Sec. 314(g)] of Pub. L. 106-554, set out as a note under section 56 of this title. EFFECTIVE DATE OF 1998 AMENDMENT Amendment by Pub. L. 105-206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 6024 of Pub. L. 105-206, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Section 1231(d) of Pub. L. 105-34 provided that: "The amendments made by this section [enacting section 6234 of this title and amending this section] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]." EFFECTIVE DATE OF 1988 AMENDMENTS Amendment by Pub. L. 100-647 applicable to notices of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201 of this title. Amendment by Pub. L. 100-418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1204(c)(4) of Pub. L. 94-455 applicable to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94-455, as amended, set out as a note under section 6851 of this title. Amendment by section 1307(d)(2)(E), (F)(i) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title. For effective date of amendment by section 1605(b)(4) of Pub. L. 94-455, see section 1608(d)(1) of Pub. L. 94-455, set out as a note under section 856 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. EFFECTIVE DATE OF 1966 AMENDMENT Amendment by Pub. L. 89-368 applicable with respect to taxable years beginning after Dec. 31, 1966, see section 102(d) of Pub. L. 89-368, set out as a note under section 6654 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title. -End- -CITE- 26 USC Sec. 6212 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6212. Notice of deficiency -STATUTE- (a) In general If the Secretary determines that there is a deficiency in respect of any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44 he is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail. Such notice shall include a notice to the taxpayer of the taxpayer's right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office. (b) Address for notice of deficiency (1) Income and gift taxes and certain excise taxes In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, or chapter 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, chapter 44, and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. (2) Joint income tax return In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a single joint notice, except that if the Secretary has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint notice shall be sent by certified mail or registered mail to each spouse at his last known address. (3) Estate tax In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 11, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for purposes of chapter 11 and of this chapter. (c) Further deficiency letters restricted (1) General rule If the Secretary has mailed to the taxpayer a notice of deficiency as provided in subsection (a), and the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a), the Secretary shall have no right to determine any additional deficiency of income tax for the same taxable year, of gift tax for the same calendar year, of estate tax in respect of the taxable estate of the same decedent, of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable year, of chapter 44 tax for the same taxable year, of section 4940 tax for the same taxable year, or of chapter 42 tax, (other than under section 4940) with respect to any act (or failure to act) to which such petition relates, except in the case of fraud, and except as provided in section 6214(a) (relating to assertion of greater deficiencies before the Tax Court), in section 6213(b)(1) (relating to mathematical or clerical errors), in section 6851 or 6852 (relating to termination assessments), or in section 6861(c) (relating to the making of jeopardy assessments). (2) Cross references For assessment as a deficiency notwithstanding the prohibition of further deficiency letters, in the case of - (A) Deficiency attributable to change of treatment with respect to itemized deductions, see section 63(e)(3). (B) Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D). (C) Deficiency attributable to activities not engaged in for profit, see section 183(e)(4). For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code. (d) Authority to rescind notice of deficiency with taxpayer's consent The Secretary may, with the consent of the taxpayer, rescind any notice of deficiency mailed to the taxpayer. Any notice so rescinded shall not be treated as a notice of deficiency for purposes of subsection (c)(1) (relating to further deficiency letters restricted), section 6213(a) (relating to restrictions applicable to deficiencies; petition to Tax Court), and section 6512(a) (relating to limitations in case of petition to Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice. Nothing in this subsection shall affect any suspension of the running of any period of limitations during any period during which the rescinded notice was outstanding. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 85-866, title I, Secs. 76, 89(b), Sept. 2, 1958, 72 Stat. 1661, 1665; Pub. L. 88- 272, title I, Sec. 112(d)(1), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, title I, Sec. 101(f)(2), (j)(40), (41), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 91-614, title I, Sec. 102(d)(5), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93-406, title II, Sec. 1016(a)(10), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title II, Sec. 214(b), title XII, Secs. 1204(c)(5), 1206(c)(3), title XIII, Sec. 1307(d)(2)(F)(ii), (G), title XVI, Sec. 1605(b)(5), title XIX, Secs. 1901(b)(31)(C), (37)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1549, 1698, 1704, 1728, 1754, 1800, 1803, 1834; Pub. L. 95- 30, title I, Sec. 101(d)(15), May 23, 1977, 91 Stat. 134; Pub. L. 95-600, title IV, Sec. 405(c)(5), title VII, Sec. 701(t)(3)(C), Nov. 6, 1978, 92 Stat. 2871, 2912; Pub. L. 96-223, title I, Sec. 101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252, 253; Pub. L. 96- 589, Sec. 6(d)(2), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97-34, title IV, Sec. 442(d)(4), Aug. 13, 1981, 95 Stat. 323; Pub. L. 99- 514, title I, Sec. 104(b)(17), title XV, Sec. 1562(a), Oct. 22, 1986, 100 Stat. 2106, 2761; Pub. L. 100-203, title X, Sec. 10713(b)(2)(C), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(iii), (E), (F), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title I, Sec. 1015(m), Nov. 10, 1988, 102 Stat. 3572; Pub. L. 105-34, title III, Sec. 312(d)(12), Aug. 5, 1997, 111 Stat. 840; Pub. L. 105-206, title I, Sec. 1102(b), July 22, 1998, 112 Stat. 703.) -MISC1- AMENDMENTS 1998 - Subsec. (a). Pub. L. 105-206 inserted at end "Such notice shall include a notice to the taxpayer of the taxpayer's right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office." 1997 - Subsec. (c)(2)(C) to (E). Pub. L. 105-34, which directed the amendment of par. (2) by striking out subpar. (C) and redesignating succeeding subpars. accordingly, was executed by redesignating subpar. (E) as (C) and striking out former subpar. (C). Prior to amendment, subpar. (C) read as follows: "Deficiency attributable to gain on sale or exchange of principal residence, see section 1034(j)." Former subpar. (D) was repealed previously. 1988 - Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(iii), substituted "or 44" for "44, or 45". Subsec. (b)(1). Pub. L. 100-418, Sec. 1941(b)(2)(E), substituted "or chapter 44" for "chapter 44, or chapter 45" and "chapter 44, and this chapter" for "chapter 44, chapter 45, and this chapter". Subsec. (c)(1). Pub. L. 100-418, Sec. 1941(b)(2)(F), substituted "or of chapter 42 tax" for "of chapter 42 tax" and struck out ", or of chapter 45 tax for the same taxable period" after "such petition relates". Subsec. (d). Pub. L. 100-647 inserted sentence at end that nothing in this subsection shall affect suspension of running of period of limitations during period during which rescinded notice was outstanding. 1987 - Subsec. (c)(1). Pub. L. 100-203 inserted reference to section 6852. 1986 - Subsec. (c)(2)(A). Pub. L. 99-514, Sec. 104(b)(17), amended subpar. (A) generally, substituting ", see section 63(e)(3)" for "and zero bracket amount, see section 63(g)(5)". Subsec. (d). Pub. L. 99-514, Sec. 1562(a), added subsec. (d). 1981 - Subsec. (c)(1). Pub. L. 97-34 substituted "calendar year" for "calendar quarter". 1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(C), inserted reference to chapter 45. Subsec. (b)(1). Pub. L. 96-223, Sec. 101(f)(4), substituted "and certain excise taxes" for "taxes imposed by chapter 42" in section catchline and inserted references to chapter 45 in two places in text. Subsec. (c)(1). Pub. L. 96-223, Sec. 101(f)(5), substituted "of chapter 42 tax" for "or of chapter 42 tax" and inserted ", or of chapter 45 tax for the same taxable period" after "to which such petition relates". Subsec. (c)(2). Pub. L. 96-589 inserted cross reference to section 505(a) of title 11 for provisions allowing determination of tax in title 11 cases. 1978 - Subsec. (c)(1). Pub. L. 95-600, Sec. 701(t)(3)(C), substituted "same taxable year" for "same taxable years" in two places. Subsec. (c)(2)(C). Pub. L. 95-600, Sec. 405(c)(5), substituted "principal residence" for "personal residence". 1977 - Subsec. (c)(2)(A). Pub. L. 95-30 substituted "change of treatment with respect to itemized deductions and zero bracket amount, see section 63(g)(5)" for "change of election with respect to the standard deduction where taxpayer and his spouse made separate returns, see section 144(b)". 1976 - Subsec. (a). Pub. L. 94-455, Secs. 1307(d)(2)(F)(ii), 1605(b)(5)(A), 1906(b)(13)(A), struck out "or his delegate" after "Secretary", and substituted "chapter 41, 42, 43, or 44" for "chapter 42 or 43". Subsec. (b)(1). Pub. L. 94-455, Secs. 1307(d)(2)(G)(i), 1605(b)(5)(B), (C), 1906(b)(13)(A), struck out "or his delegate" after "Secretary", and substituted "chapter 41, chapter 42, chapter 43, or chapter 44" for "chapter 42, or chapter 43", and "chapter 41, chapter 42, chapter 43, chapter 44, and this chapter" for "chapter 42, chapter 43, and this chapter". Subsec. (c)(1). Pub. L. 94-455, Secs. 1204(c)(5), 1206(c)(3), 1307(d)(2)(G)(ii), 1605(b)(5)(D), 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing, substituted "of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable years, of chapter 44 tax for the same taxable years" for "of chapter 43 tax for the same taxable years", and "(relating to mathematical or clerical errors), in section 6851 (relating to termination assessments)" for "(relating to mathematical errors)". Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1901(b)(31)(C), substituted "1033(a)(2)(C) and (D)" for "1033(a)(3)(C) and (D)". Subsec. (c)(2)(D). Pub. L. 94-455, Sec. 1901(b)(37)(C), struck out subsec. (c)(2)(D) which set forth a cross reference to section 1335 of this title relating to a deficiency attributable to war loss recoveries where prior benefit rule is elected. Subsec. (c)(2)(E). Pub. L. 94-455, Sec. 214(b), added subpar. (E). 1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(10)(A), inserted reference to taxes imposed by chapter 43. Subsec. (b)(1). Pub. L. 93-406, Sec. 1016(a)(10)(B), (C), inserted reference to chapter 43 in two places. Subsec. (c)(1). Pub. L. 93-406, Sec. 1016(a)(10)(D), substituted "of the same decedent, of chapter 43 tax for the same taxable years," for "of the same decedent,". 1970 - Subsec. (c)(1). Pub. L. 91-614 substituted "calendar quarter" for "calendar year". 1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(40), inserted reference to chapter 42. Subsec. (b)(1). Pub. L. 91-172, Sec. 101(j)(41), inserted reference to chapter 42 taxes in heading and text. Subsec. (c)(1). Pub. L. 91-172, Sec. 101(f)(2), included section 4940 tax and chapter 42 tax (other than under section 4940), among the classes of taxes with respect to which the Secretary cannot determine additional deficiencies after the taxpayer has filed a petition for redetermination of any deficiency about which he has been notified. 1964 - Subsec. (c)(2)(A). Pub. L. 88-272 substituted "with respect to the" for "to take". 1958 - Subsec. (a). Pub. L. 85-866, Sec. 89(b), inserted "certified mail or" before "registered mail". Subsec. (b)(1). Pub. L. 85-866, Sec. 76, substituted "subtitle A or chapter 12" for "chapter 1 or 12" and "subtitle A, chapter 12," for "such chapter". Subsec. (b)(2). Pub. L. 85-866, Sec. 89(b), inserted "certified mail or" before "registered mail". EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105-34 applicable to sales and exchanges after May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105-34, set out as a note under section 121 of this title. EFFECTIVE DATE OF 1988 AMENDMENTS Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title. Amendment by Pub. L. 100-418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 104(b)(17) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of Pub. L. 99-514, set out as a note under section 1 of this title. Section 1562(b) of Pub. L. 99-514 provided that: "The amendment made by this section [amending this section] shall apply to notices of deficiency issued on or after January 1, 1986." EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97-34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title. Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title. EFFECTIVE DATE OF 1978 AMENDMENT Amendment by section 405(c)(5) of Pub. L. 95-600 applicable to sales and exchanges of residences after July 26, 1978, in taxable years ending after such date, see section 405(d) of Pub. L. 95-600, set out as a note under section 1038 of this title. Amendment by section 701(t)(3)(C) of Pub. L. 95-600 effective Oct. 4, 1976, see section 701(t)(5) of Pub. L. 95-600, set out as a note under section 859 of this title. EFFECTIVE DATE OF 1977 AMENDMENT Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 214(b) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1969, except that such amendments shall not apply to any taxable year ending before Oct. 4, 1976 with respect to which the period for assessing a deficiency has expired before Oct. 4, 1976, see section 214(c) of Pub. L. 94- 455, set out as a note under section 183 of this title. Amendment by section 1204(c)(5) of Pub. L. 94-455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94-455, as amended, set out as a note under section 6851 of this title. Amendment by section 1206(c)(3) of Pub. L. 94-455 applicable to returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L. 94-455, set out as a note under section 6213 of this title. Amendment by section 1307(d)(2)(F)(ii), (G) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title. For effective date of amendment by section 1605(b)(5) of Pub. L. 94-455, see section 1608(d) of Pub. L. 94-455, set out as a note under section 856 of this title. Amendment by section 1901(b)(31)(C), (37)(C) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as a note under section 2 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. EFFECTIVE DATE OF 1964 AMENDMENT Amendment by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1958 AMENDMENT Amendment by section 76 of Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this title. Amendment by section 89(b) of Pub. L. 85-866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85- 866, set out as a note under section 7502 of this title. NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR FILING TAX COURT PETITION Pub. L. 105-206, title III, Sec. 3463(a), July 22, 1998, 112 Stat. 767, provided that: "The Secretary of the Treasury or the Secretary's delegate shall include on each notice of deficiency under section 6212 of the Internal Revenue Code of 1986 the date determined by such Secretary (or delegate) as the last day on which the taxpayer may file a petition with the Tax Court." [Section 3463(a) of Pub. L. 105-206, set out above, applicable to notices mailed after Dec. 31, 1998, see section 3463(c) of Pub. L. 105-206, set out as an Effective Date of 1998 Amendment note under section 6213 of this title.] EXPLANATIONS OF APPEALS AND COLLECTION PROCESS Pub. L. 105-206, title III, Sec. 3504, July 22, 1998, 112 Stat. 771, provided that: "The Secretary of the Treasury or the Secretary's delegate shall, as soon as practicable, but not later than 180 days after the date of the enactment of this Act [July 22, 1998], include with any first letter of proposed deficiency which allows the taxpayer an opportunity for administrative review in the Internal Revenue Service Office of Appeals an explanation of the entire process from examination through collection with respect to such proposed deficiency, including the assistance available to the taxpayer from the National Taxpayer Advocate at various points in the process." -End- -CITE- 26 USC Sec. 6213 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6213. Restrictions applicable to deficiencies; petition to Tax Court -STATUTE- (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. (b) Exceptions to restrictions on assessment (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. (2) Abatement of assessment of mathematical or clerical errors (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. (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. (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. (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. (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). (f) Coordination with title 11 (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. (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. (g) Definitions For purposes of this section - (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. (2) Mathematical or clerical error The term "mathematical or clerical error" means - (A) an error in addition, subtraction, multiplication, or division shown on any return, (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 - (i) as a specified monetary amount, or (ii) as a percentage, ratio, or fraction, and if the items entering into the application of such limit appear on such return, (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, (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, (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), (I) an omission of a correct TIN required under section 24(e) (relating to child tax credit) to be included on a return, (J) an omission of a correct TIN required under section 25A(g)(1) (relating to higher education tuition and related expenses) to be included on a return, (K) an omission of information required by section 32(k)(2) (relating to taxpayers making improper prior claims of earned income credit), (L) the inclusion on a return of a TIN required to be included on the return under section 21, 24, or 32 if - (i) such TIN is of an individual whose age affects the amount of the credit under such section, and (ii) the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual's age based on such TIN, and (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. 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 (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). -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 771; Pub. L. 89-44, title VIII, Sec. 809(d)(4)(B), June 21, 1965, 79 Stat. 168; Pub. L. 91-172, title I, Sec. 101(f)(3), (j)(42), Dec. 30, 1969, 83 Stat. 524, 530; Pub. L. 93-406, title II, Sec. 1016(a)(11), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title XII, Secs. 1204(c)(6), 1206(a)-(c)(1), title XIII, Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6), title XIX, Secs. 1906(a)(15), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1698, 1703, 1704, 1728, 1755, 1825, 1834; Pub. L. 95-227, Sec. 4(d)(1), (2), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95-600, title V, Sec. 504(b)(2), Nov. 6, 1978, 92 Stat. 2881; Pub. L. 96-223, title I, Sec. 101(f)(1)(D), (E), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96- 589, Sec. 6(b)(1), Dec. 24, 1980, 94 Stat. 3407; Pub. L. 96-596, Sec. 2(a)(4)(C), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 97-248, title IV, Sec. 402(c)(2), Sept. 3, 1982, 96 Stat. 667; Pub. L. 98- 369, title III, Sec. 305(b)(4), title IV, Sec. 474(r)(34), July 18, 1984, 98 Stat. 784, 845; Pub. L. 99-514, title XVIII, Sec. 1875(d)(2)(B)(i), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100-203, title X, Secs. 10712(c)(1), 10713(b)(2)(D), Dec. 22, 1987, 101 Stat. 1330-467, 1330-470; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(iv), (v), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100- 647, title I, Sec. 1015(r)(3), title VI, Sec. 6243(a), Nov. 10, 1988, 102 Stat. 3573, 3749; Pub. L. 101-239, title VII, Sec. 7811(k)(1), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 104-168, title XIII, Sec. 1311(c)(3), July 30, 1996, 110 Stat. 1478; Pub. L. 104- 188, title I, Sec. 1615(c), Aug. 20, 1996, 110 Stat. 1853; Pub. L. 104-193, title IV, Sec. 451(c), Aug. 22, 1996, 110 Stat. 2277; Pub. L. 105-34, title I, Sec. 101(d)(2), title II, Sec. 201(b), title X, Sec. 1085(a)(3), Aug. 5, 1997, 111 Stat. 799, 803, 956; Pub. L. 105- 206, title III, Secs. 3463(b), 3464(a), title VI, Sec. 6010(p)(3), July 22, 1998, 112 Stat. 767, 817; Pub. L. 105-277, div. J, title III, Sec. 3003(a), (b), Oct. 21, 1998, 112 Stat. 2681-905; Pub. L. 107-16, title III, Sec. 303(g), June 7, 2001, 115 Stat. 56.) -STATAMEND- AMENDMENT OF SECTION For termination of amendment by section 901 of Pub. L. 107-16, see Effective and Termination Dates of 2001 Amendment note below. -REFTEXT- REFERENCES IN TEXT Section 453(h) of the Social Security Act, referred to in subsec. (g)(2)(M), is classified to section 653(h) of Title 42, The Public Health and Welfare. -MISC1- AMENDMENTS 2001 - Subsec. (g)(2)(M). Pub. L. 107-16, Secs. 303(g), 901, temporarily added subpar. (M). See Effective and Termination Dates of 2001 Amendment note below. 1998 - Subsec. (a). Pub. L. 105-206, Sec. 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". Pub. L. 105-206, Sec. 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." Subsec. (g)(2). Pub. L. 105-277, Sec. 3003(a), inserted concluding provisions. Subsec. (g)(2)(K). Pub. L. 105-206, Sec. 6010(p)(3), amended Pub. L. 105-34, Sec. 1085(a)(3). See 1997 Amendment note below. Subsec. (g)(2)(L). Pub. L. 105-277, Sec. 3003(b), added subpar. (L). 1997 - Subsec. (g)(2)(I). Pub. L. 105-34, Sec. 101(d)(2), added subpar. (I). Subsec. (g)(2)(J). Pub. L. 105-34, Sec. 201(b), added subpar. (J). Subsec. (g)(2)(K). Pub. L. 105-34, Sec. 1085(a)(3), as amended by Pub. L. 105-206, Sec. 6010(p)(3), added subpar. (K). 1996 - Subsec. (e). Pub. L. 104-168 inserted "4958 (relating to private excess benefit)," before "4971". Subsec. (g)(2)(F), (G). Pub. L. 104-193 added subpars. (F) and (G). Subsec. (g)(2)(H). Pub. L. 104-188 added subpar. (H). 1989 - Subsec. (h)(3), (4). Pub. L. 101-239 made technical correction to directory language of Pub. L. 100-647, Sec. 1015(r)(3), see 1988 Amendment note below. 1988 - Subsec. (a). Pub. L. 100-647, Sec. 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." Pub. L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted "or 44" for "44, or 45". Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v), substituted "or 44" for "44, or 45". Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 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)." 1987 - Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D), inserted reference to section 6852. Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1), inserted "4955 (relating to taxes on political expenditures),". 1986 - Subsec. (h)(4). 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)." 1984 - Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4), substituted "section 4963(e)" for "section 4962(e)". Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34), substituted "section 32 or 34" for "section 39". 1982 - Subsec. (h)(4). Pub. L. 97-248 added par. (4). 1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D), inserted reference to chapter 45. Subsec. (e). 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)". Subsec. (f). Pub. L. 96-589 added subsec. (f). Former subsec. (f) redesignated (g). Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E), inserted reference to chapter 45. Subsecs. (g), (h). Pub. L. 96-589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively. 1978 - Subsec. (b)(3). 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. Subsec. (e). Pub. L. 95-227, Sec. 4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted "4975(f)(6)" for "4975(f)(4)". Subsec. (f). Pub. L. 95-227, Sec. 4(d)(2), inserted references to chapters 41 and 44. 1976 - Subsec. (a). Pub. L. 94-455, Secs. 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". Subsec. (b)(1). Pub. L. 94-455, Sec. 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. Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2), added par. (2). Former par. (2) redesignated (3). Subsec. (b)(3). Pub. L. 94-455, Secs. 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). Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1), redesignated former par. (3) as (4). Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b), added subsec. (f) and redesignated former subsec. (f) as (g). 1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A), inserted reference to tax imposed by chapter 43. Subsec. (e). Pub. L. 93-406, Sec. 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 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42), inserted reference to chapter 42. Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f). 1965 - Subsec. (e)(3). Pub. L. 89-44 added par. (3). EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT Amendment by Pub. L. 107-16 effective Jan. 1, 2004, see section 303(i) of Pub. L. 107-16, set out as a note under section 32 of this title. Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or limitation years beginning after Dec. 31, 2010, and the Internal Revenue Code of 1986 to be applied and administered to such years as if such amendment had never been enacted, see section 901 of Pub. L. 107-16, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1998 AMENDMENTS Pub. L. 105-277, div. J, title III, Sec. 3003(c), Oct. 21, 1998, 112 Stat. 2681-905, provided that: "The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [Oct. 21, 1998]." Pub. L. 105-206, title III, Sec. 3463(c), July 22, 1998, 112 Stat. 767, provided that: "Subsection (a) and the amendment made by subsection (b) [amending this section and enacting provisions set out as a note under section 6212 of this title] shall apply to notices mailed after December 31, 1998." Pub. L. 105-206, title III, Sec. 3464(d), July 22, 1998, 112 Stat. 767, provided that: "The amendments made by this section [amending this section and section 6512 of this title] shall take effect on the date of the enactment of this Act [July 22, 1998]." Amendment by section 6010(p)(3) of Pub. L. 105-206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such amendment relates, see section 6024 of Pub. L. 105-206, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by section 101(d)(2) of Pub. L. 105-34 applicable to taxable years beginning after Dec. 31, 1997, see section 101(e) of Pub. L. 105-34, set out as an Effective Date note under section 24 of this title. Amendment by section 201(b) of Pub. L. 105-34 applicable to expenses paid after Dec. 31, 1997 (in taxable years ending after such date), for education furnished in academic periods beginning after such date, see section 201(f) of Pub. L. 105-34, set out as an Effective Date note under section 25A of this title. Amendment by section 1085(a)(3) of Pub. L. 105-34 applicable to taxable years beginning after Dec. 31, 1996, see section 1085(e)(1) of Pub. L. 105-34, set out as a note under section 32 of this title. EFFECTIVE DATE OF 1996 AMENDMENTS Amendment by Pub. L. 104-193 applicable with respect to returns the due date for which (without regard to extensions) is more than 30 days after Aug. 22, 1996, see section 451(d) of Pub. L. 104-193, set out as a note under section 32 of this title. Amendment by Pub. L. 104-188 applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after Aug. 20, 1996, with special rule for 1995 and 1996, see section 1615(d) of Pub. L. 104-188, set out as a note under section 21 of this title. Amendment by Pub. L. 104-168 applicable to excess benefit transactions occurring on or after Sept. 14, 1995, and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on Sept. 13, 1995, and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) of Pub. L. 104-168, set out as a note under section 4955 of this title. EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101-239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such amendment relates, see section 7817 of Pub. L. 101-239, set out as a note under section 1 of this title. EFFECTIVE DATE OF 1988 AMENDMENTS Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to notices of deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201 of this title. Section 6243(c) of Pub. L. 100-647 provided that: "The amendments made by this section [amending this section and section 7482 of this title] shall apply to orders entered after the date of the enactment of this Act [Nov. 10, 1988]." Amendment by Pub. L. 100-418 applicable to crude oil removed from premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1987 AMENDMENT Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to taxable years beginning after Dec. 22, 1987, see section 10712(d) of Pub. L. 100-203, set out as an Effective Date note under section 4955 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 effective as if included in the Tax Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note under section 6230 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to taxable events occurring after Dec. 31, 1984, see section 305(c) of Pub. L. 98-369, set out as an Effective Date note under section 4962 of this title. Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Pub. L. 98-369, set out as a note under section 21 of this title. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note under section 6221 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS For effective date of amendment by Pub. L. 96-596 with respect to any first tier tax and to any second tier tax, see section 2(d) of Pub. L. 96-596, set out as an Effective Date note under section 4961 of this title. Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title. Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title. EFFECTIVE DATE OF 1978 AMENDMENTS Amendment by Pub. L. 95-600 applicable to tentative refund claims filed on and after Nov. 6, 1978, see section 504(c) of Pub. L. 95- 600, set out as a note under section 6411 of this title. Amendment by Pub. L. 95-227 applicable with respect to contributions, acts, and expenditures made after Dec. 31, 1977, in and for taxable years beginning after such date, see section 4(f) of Pub. L. 95-227, set out as an Effective Date note under section 192 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after Feb. 28, 1977, see section 1204(d) of Pub. L. 94-455, as amended, set out as a note under section 6851 of this title. Section 1206(d) of Pub. L. 94-455, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The amendments made by this section [amending this section and sections 6201 and 6212 of this title] shall apply with respect to returns (within the meaning of section 6213(f)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) filed after December 31, 1976." Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title. For effective date of amendment by section 1605(b)(6) of Pub. L. 94-455, see section 1608(d) of Pub. L. 94-455, set out as a note under section 856 of this title. Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94-455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. EFFECTIVE DATE OF 1965 AMENDMENT Amendment by Pub. L. 89-44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a note under section 6420 of this title. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title. -End- -CITE- 26 USC Sec. 6214 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6214. Determinations by Tax Court -STATUTE- (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. (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. (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. (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. (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). -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 91-172, title I, Sec. 101(j)(43), (44), title IX, Sec. 960(a), Dec. 30, 1969, 83 Stat. 530, 531, 734; Pub. L. 91-614, title I, Sec. 102(d)(6), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93-406, title II, Sec. 1016(a)(12), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title XIII, Sec. 1307(d)(2)(F)(iv), (H), title XVI, Sec. 1605(b)(7), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 96-223, title I, Sec. 101(f)(1)(F), (G), Apr. 2, 1980, 94 Stat. 252; Pub. L. 96-596, Sec. 2(b), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 98-369, div. A, title I, Sec. 144(b), July 18, 1984, 98 Stat. 683; Pub. L. 99-514, title XV, Secs. 1511(c)(8), 1554(a), title XVIII, Sec. 1833, Oct. 22, 1986, 100 Stat. 2745, 2754, 2852; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(vi), (vii), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title VI, Sec. 6244(b)(1), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 104-188, title I, Sec. 1704(t)(16), Aug. 20, 1996, 110 Stat. 1888.) -MISC1- AMENDMENTS 1996 - Subsec. (e). 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 - Subsec. (c). Pub. L. 100-418, Sec. 1941(b)(2)(B)(vi), substituted "or 44" for "44, or 45" in heading and wherever appearing in text. Subsec. (d). Pub. L. 100-418, Sec. 1941(b)(2)(B)(vii), substituted "or 44" for "44, or 45". Subsec. (e). Pub. L. 100-647 substituted "references" for "reference" in heading, designated existing provisions as par. (1), and added par. (2). 1986 - Subsec. (a). Pub. L. 99-514, Sec. 1554(a), substituted "any addition to the tax" for "addition to the tax". Subsec. (c). Pub. L. 99-514, Sec. 1833, substituted "section 4963(b)" for "section 4962(b)". Subsec. (e). Pub. L. 99-514, Sec. 1511(c)(8), substituted "section 6621(c)(4)" for "section 6621(d)(4)". 1984 - Subsec. (e). Pub. L. 98-369 added subsec. (e). 1980 - Subsec. (c). 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. Pub. L. 96-223, Sec. 101(f)(1)(F), inserted reference to chapter 45. Subsec. (d). Pub. L. 96-223, Sec. 101(f)(1)(G), inserted reference to chapter 45. 1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary". Subsec. (c). Pub. L. 94-455, Secs. 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". Subsec. (d). Pub. L. 94-455, Secs. 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted "41, 42, 43, or 44" for "42 or 43". 1974 - Subsec. (c). Pub. L. 93-406, Sec. 1016(a)(12)(A), (B), inserted reference to chapter 43 in heading and in text. Subsec. (d). Pub. L. 93-406, Sec. 1016(a)(12)(C), inserted reference to chapter 43. 1970 - Subsec. (b). Pub. L. 91-614 inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies. 1969 - Subsec. (a). Pub. L. 91-172, Sec. 960(a), inserted reference to exception provided for in section 7463 of this title. Subsecs. (c), (d). Pub. L. 91-172, Sec. 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. EFFECTIVE DATE OF 1988 AMENDMENTS Section 6244(c) of Pub. L. 100-647 provided that: "The amendments made by this section [amending this section and section 6512 of this title] shall apply to overpayments determined by the Tax Court which have not yet been refunded by the 90th day after the date of the enactment of this Act [Nov. 10, 1988]." Amendment by Pub. L. 100-418 applicable to crude oil removed from the premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 1511(c)(8) of Pub. L. 99-514 applicable for purposes of determining interest for periods after Dec. 31, 1986, see section 1511(d) of Pub. L. 99-514, set out as a note under section 47 of this title. Section 1554(b) of Pub. L. 99-514 provided that: "The amendment made by subsection (a) [amending this section] shall apply to any action or proceeding in the Tax Court with respect to which a decision has not become final (as determined under section 7481 of the Internal Revenue Code of 1954 [now 1986]) before the date of the enactment of this Act [Oct. 22, 1986]." Amendment by section 1833 of Pub. L. 99-514 effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment relates, see section 1881 of Pub. L. 99-514, set out as a note under section 48 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98-369 applicable with respect to interest accruing after Dec. 31, 1984, see section 144(c) of Pub. L. 98-369, set out as a note under section 6621 of this title. EFFECTIVE DATE OF 1980 AMENDMENTS For effective date of amendment by Pub. L. 96-596 with respect to any first tier tax and to any second tier tax, see section 2(d) of Pub. L. 96-596, set out as an Effective Date note under section 4961 of this title. Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title. EFFECTIVE DATE OF 1976 AMENDMENT Amendment by section 1307(d)(2)(F)(iv), (H) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title. For effective date of amendment by section 1605(b)(7) of Pub. L. 94-455, see section 1608(d) of Pub. L. 94-455, set out as a note under section 856 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this title. EFFECTIVE DATE OF 1970 AMENDMENT Amendment by Pub. L. 91-614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out as a note under section 2501 of this title. EFFECTIVE DATE OF 1969 AMENDMENT Amendment by section 101(j)(43), (44) of Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title. Amendment by section 960(a) of Pub. L. 91-172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91-172, set out as an Effective Date note under section 7463 of this title. PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989 For provisions directing that if any amendments made by subtitle A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an amendment to any plan, such plan amendment shall not be required to be made before the first plan year beginning on or after Jan. 1, 1989, see section 1140 of Pub. L. 99-514, as amended, set out as a note under section 401 of this title. -End- -CITE- 26 USC Sec. 6215 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6215. Assessment of deficiency found by Tax Court -STATUTE- (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. (b) Cross references (1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485. (2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d). (3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e). (4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673. (5) For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742). (6) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76. (7) For extension of time for paying amount determined as deficiency, see section 6161(b). -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94-455, title XIX, Sec. 1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99-514, title XIV, Sec. 1404(c)(2), Oct. 22, 1986, 100 Stat. 2714.) -MISC1- AMENDMENTS 1986 - Subsec. (b)(7), (8). Pub. L. 99-514 redesignated par. (8) as (7) and struck out former par. (7) which read as follows: "For proration of deficiency to installments, see section 6152(c)." 1976 - Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or his delegate" after "Secretary" wherever appearing. Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(a)(16), struck out "60 Stat. 48;" before "50 U.S.C. App. 1742". EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99-514, set out as a note under section 643 of this title. -End- -CITE- 26 USC Sec. 6216 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter B - Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes -HEAD- Sec. 6216. Cross references -STATUTE- (1) For procedures relating to receivership proceedings, see subchapter B of chapter 70. (2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70. (3) For procedures relating to claims against transferees and fiduciaries, see chapter 71. (4) For procedure relating to partnership items, see subchapter C. -SOURCE- (Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 96-589, Sec. 6(i)(9), Dec. 24, 1980, 94 Stat. 3411; Pub. L. 97-248, title IV, Sec. 402(c)(3), Sept. 3, 1982, 96 Stat. 667.) -MISC1- AMENDMENTS 1982 - Par. (4). Pub. L. 97-248 added par. (4). 1980 - Par. (1). Pub. L. 96-589 struck out reference to bankruptcy proceedings. EFFECTIVE DATE OF 1982 AMENDMENT Amendment by Pub. L. 97-248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective Date note under section 6221 of this title. EFFECTIVE DATE OF 1980 AMENDMENT Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title. -End- -CITE- 26 USC Subchapter C - Tax Treatment of Partnership Items 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Tax Treatment of Partnership Items -HEAD- SUBCHAPTER C - TAX TREATMENT OF PARTNERSHIP ITEMS -MISC1- Sec. 6221. Tax treatment determined at partnership level. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency. 6223. Notice to partners of proceedings. 6224. Participation in administrative proceedings; waivers; agreements. 6225. Assessments made only after partnership level proceedings are completed. 6226. Judicial review of final partnership administrative adjustments. 6227. Administrative adjustment requests. 6228. Judicial review where administrative adjustment request is not allowed in full. 6229. Period of limitations for making assessments. 6230. Additional administrative provisions. 6231. Definitions and special rules. [6232. Repealed.] 6233. Extension to entities filing partnership returns, etc. 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return. AMENDMENTS 1997 - Pub. L. 105-34, title XII, Sec. 1231(c), Aug. 5, 1997, 111 Stat. 1023, added item 6234. 1988 - Pub. L. 100-418, title I, Sec. 1941(b)(3)(D), Aug. 23, 1988, 102 Stat. 1324, struck out item 6232 "Extension of subchapter to windfall profit tax". 1984 - Pub. L. 98-369, div. A, title VII, Sec. 714(p)(2)(E), July 18, 1984, 98 Stat. 965, added item 6233. 1982 - Pub. L. 97-248, title IV, Sec. 402(a), Sept. 3, 1982, 96 Stat. 648, added subchapter C heading and items 6221 to 6232. -End- -CITE- 26 USC Sec. 6221 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Tax Treatment of Partnership Items -HEAD- Sec. 6221. Tax treatment determined at partnership level -STATUTE- Except as otherwise provided in this subchapter, the tax treatment of any partnership item (and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item) shall be determined at the partnership level. -SOURCE- (Added Pub. L. 97-248, title IV, Sec. 402(a), Sept. 3, 1982, 96 Stat. 648; amended Pub. L. 105-34, title XII, Sec. 1238(a), Aug. 5, 1997, 111 Stat. 1026.) -MISC1- AMENDMENTS 1997 - Pub. L. 105-34 inserted "(and the applicability of any penalty, addition to tax, or additional amount which relates to an adjustment to a partnership item)" after "item". EFFECTIVE DATE OF 1997 AMENDMENT Section 1238(c) of Pub. L. 105-34 provided that: "The amendments made by this section [amending this section and sections 6226 and 6230 of this title] shall apply to partnership taxable years ending after the date of the enactment of this Act [Aug. 5, 1997]." EFFECTIVE DATE Section 407(a) of Pub. L. 97-248, as amended by Pub. L. 99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "(1) Except as provided in paragraph (2), the amendments made by sections 402, 403, and 404 [enacting this subchapter and section 1508 of Title 28, Judiciary and Judicial Procedure, amending sections 702, 6031, 6213, 6216, 6422, 6501, 6504, 6511, 6512, 6515, 7422, 7451, 7456, 7459, 7482, and 7485 of this title and section 1346 of Title 28, and enacting provisions set out as a note under section 6031 of this title] shall apply to partnership taxable years beginning after the date of the enactment of this Act [Sept. 3, 1982]. "(2) Section 6232 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] shall apply to periods after December 31, 1982. "(3) The amendments made by sections 402, 403, and 404 shall apply to any partnership taxable year (or in the case of section 6232 of such Code, to any period) ending after the date of the enactment of this Act [Sept. 3, 1982] if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application." SHORT TITLE For short title of title IV of Pub. L. 97-248 as the "Tax Treatment of Partnership Items Act of 1982", see Short Title of 1982 Amendments note set out under section 1 of this title. -End- -CITE- 26 USC Sec. 6222 01/02/2006 -EXPCITE- TITLE 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 63 - ASSESSMENT Subchapter C - Tax Treatment of Partnership Items -HEAD- Sec. 6222. Partner's return must be consistent with partnership return or Secretary notified of inconsistency -STATUTE- (a) In general A partner shall, on the partner's return, treat a partnership item in a manner which is consistent with the treatment of such partnership item on the partnership return. (b) Notification of inconsistent treatment (1) In general In the case of any partnership item, if - (A)(i) the partnership has filed a return but the partner's treatment on his return is (or may be) inconsistent with the treatment of the item on the partnership return, or (ii) the partnership has not filed a return, and (B) the partner files with the Secretary a statement identifying the inconsistency, subsection (a) shall not apply to such item. (2) Partner receiving incorrect information A partner shall be treated as having complied with subparagraph (B) of paragraph (1) with respect to a partnership item if the partner - (A) demonstrates to the satisfaction of the Secretary that the treatment of the partnership item on the partner's return