§6215 — Assessment of deficiency found by Tax Court
37 cases·5 followed·2 distinguished·30 cited—14% support
Statute Text — 26 U.S.C. §6215
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.
For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.
For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).
For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.
For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
For extension of time for paying amount determined as deficiency, see section 6161(b).
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.6215-1 Assessment of deficiency found by Tax Court
37 Citing Cases
And section 6215 requires the assess- ment of “the entire amount redetermined as the deficiency by the deci- sion of the Tax Court which has become final.” Section 6503’s suspen- sion allows the Commissioner to satisfy this requirement by assessing 20 the amount this Court determines during the 60 days after our decision b
Section 6215 requires a petition filed by the taxpayer with this Court and an amount redetermined as a deficiency by a decision of the Court which has become final.
Section 6215 requires a petition filed by the taxpayer with the Tax Court and an amount redetermined as the deficiency by a decision of the Tax Court which has become final.8 Our jurisdiction to redetermine a deficiency arises only in the case of a valid notice of deficiency and the filing of a timely petition for revie
Unlike some statutory amendments, the effective date is not tied to a specific event.3 Although the decision in this case became final under section 7481(a) before the effective date, the motion to redetermine interest was filed after the effective date. Thus, at the time of filing the motion to redetermine interest, the Court's jurisdiction undoubtedly extended to interest where the Court's decision on its face has determined only an overpayment, as is the case herein. Aside from the effective
— This subsection shall apply where— (A)(i) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, and (ii) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and (B) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment.
— This subsection shall apply where— (A)(i) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, and (ii) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and (B) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment.
. 6,347,788 Respondent filed a notice of objection in which he moves to dismiss petitioner’s motion for lack of jurisdiction. Respondent argues that we lack jurisdiction to redetermine petitioner’s interest because no assessment has been made under section 6215. We agree and hold that we lack jurisdiction to redetermine petitioner’s interest. Generally, this Court does not have jurisdiction over issues involving interest. Bax v. Commissioner, 13 F.3d 54, 56 (2d Cir. 1993), affg. an unpublished
Pursuant to section 7481(c)(1) and (2) we have jurisdiction to redetermine an overpayment of interest when certain requirements are met, including an assessment made by the Commissioner under section 6215 which includes interest.
Pursuant to section 7481(c)(1) and (2) we havejurisdiction to redetermine an overpayment ofinterest when certain requirements are met, including an assessment made by the Commissioner under section 6215 which includes interest.
rictions may not be assessed until the taxpayerhas had an opportunity for Tax Court review before payment ofany additional tax. Once the Tax Court has entered its decision that a deficiency exists, the amount ofthe deficiency may be assessed [citing section 6215]. At the expiration ofthe ninety-day period following the sending ofa notice ofdeficiency, a tax determined to be due from a taxpayermay be assessed. Once assessment has been made, the taxpayer is debarred from Tax Court review and must
And respondent may not allow a credit or refund for the year to which the petition relates, except as we determine under our concurrentjurisdiction to determine -7- [*7] overpayments (or in other circumstances not relevant here). See sec. 6512(a) and (b). Petitioner now seeks to end-run the statute giving the Court exclusive jurisdictio
Pursuant to section 7436(d)(1), the principles ofsubsections (a), (b), (c), (d), and (f) ofsection 6213, section 6214(a), and section 6215, among other provisions, apply in the same manner as ifan NDWC were a notice ofdeficiency.
ent taxpayer does file a Tax Court petition, then the deficiency proceedings in the Tax Court effect a "restriction on assessment", sec. 6213(a) (emphasis added); and when those proceedings conclude, the redetermined deficiency "shall be assessed", sec. 6215 (emphasis added). That is, a deficiency determination is by definition oriented toward the proposed eventual assessment ofthe liability; and in deciding a deficiency case, the Tax Court is deciding whether a liability should be assessed. The
Whether Section 7436(d)(1) Alters Our Holdings Stated Above Section 7436(d)(1) provides that the principles ofseveral Code sections relating to "assessmentand collection, etc." apply to section 7436.
— The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under * * * [section 7436] in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
18618-89, establishing an overpayment for 1979 became final within the meaning of , section 7481(a) on May 27, 2004.
PROCEEDING TO REDETERMINE INTEREST (a) Commencement of Proceeding: (1) How Proceeding Is Commenced: A proceeding to redetermine interest on a deficiency assessed under Code section 6215 or to redetermine interest on an overpayment determined under Code section 6512(b) shall be commenced by filing a motion with the Court.
ontest such adjustments ; and that the phrase "any adjustment required'to make the treatment of the items * ~* * consistent with the treatment of the items on the corporate return shall be * * * assessed according to section 6213(b)(1)" really means that any such adjustment shall be assessed according-to section 6213(b)(1) or 20 - section 6214 or section 6215, or refunded according to section 6512 .
urt to contest such adjustments; and that the phrase “any adjustment required to make the treatment of the items * * * consistent with the treatment of the items on the corporate return shall be * * * assessed according to section 6213(b)(1)” really means that any such adjustment shall be assessed according to section 6213(b)(1) or section 6214 or section 6215, or refunded according to section 6512.
7436(d)(1) provides that “The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a
(2) Cases to which this subsection applies.-- This subsection shall apply where-- (A)(i) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, and (ii) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and (B) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment.
7436(d)(1) provides that “The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.” We also have jurisdiction in a deficiency proceeding to make a determination under sec.
of interest under section 7481(c)(1) and (2)(A) when: (1) A motion to redetermine interest has been filed within 1 year after the date the decision of the Tax Court becomes final under section 7481(a); (2) the Secretary has made an assessment under section 6215 that includes interest; and (3) the taxpayer has paid the entire amount of the deficiency plus the entire amount claimed by the Secretary as interest on the deficiency.
(3) Code section 6215 makes it known a “notice of demand” form 17A must be sent to taxpayer none was sent by “Secretary” (4) 6201 doesn’t allow Secretary to estimate a tax based on a return omitted (5) No statute makes me liable for tax On July 9, 2003, the Court issued Israel v.
Special Rules.-- (1) Restrictions on Assessment and Collection Pending Action, Etc.--The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
— The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
— Notwithstanding subsection (a), if— (1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, (2) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and (3) within 1 year after the date the decision of the Tax Court becomes final under subsection (a), the taxpayer files a petition in the Tax Court for a redetermination that the amou
7436(d) provides as follows: (d) Special Rules.-- (1) Restrictions on assessment and collection pending action, etc.--The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary's determination described in subsection (a) were a notice of deficiency.
— The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
Section 7481(c) provides: Jurisdiction Over Interest Determinations.-- Notwithstanding subsection (a), if -- (1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, 10 See appendix and discussion infra page 16.
One exception to the general rule stated above arises under section 7481(c) which confers jurisdiction on the Court to resolve disputes over respondent's - 5 - post-decision computation of statutory interest; i.e., to redetermine interest on deficiencies found by the Court and assessed under section 6215.3 See note to Rule 261, 93 T.C.
Jurisdiction Over Interest Determinations.— Notwithstanding subsection (a), if — (1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, (2) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and (3) within 1 year after the date the decision of the Tax Court becomes final under subsection (a), the taxpayer files a petition in the Tax Court for a determination that the amount
, 3751, serves to confer jurisdiction on this Court to resolve disputes concerning respondent's post-decision computation of statutory interest; i.e., to determine interest on deficiencies that have been redetermined by this Court and assessed under section 6215. See, e.g., Stauffacher v. Commissioner, 97 T.C. 453 (1991); Note to Rule 261, 93 T.C. 821, 1040-1041 (1989). Section 7481(c) provides in pertinent part as follows: SEC. 7481(c). Jurisdiction Over Interest Determinations.--Notwithstandin
, 3751, serves to confer jurisdiction on this Court to resolve disputes concerning respondent’s post-decision computation of statutory interest; i.e., to determine interest on deficiencies that have been redetermined by this Court and assessed under section 6215. See, e.g., Stauffacher v. Commissioner, 97 T.C. 453 (1991); Note to Rule 261, 93 T.C. 821, 1040-1041. Section 7481(c) provides in pertinent part as follows: SEC. 7481(c). JURISDICTION Over Interest Determinations. — Notwithstanding subs
Assessment is a necessary stop on the route to enforced collection. See secs. 6201, 6203, 6303. Barring our reversal on appeal or some extraordinary set of circumstances, once we have redetermined a deficiency, the taxpayer has no further opportunity for judicial review of the demand that he can expect to receive from the Secretary. See