§7477 — Declaratory judgments relating to value of certain gifts
15 cases·3 followed·2 distinguished·1 questioned·1 overruled·8 cited—20% support
Statute Text — 26 U.S.C. §7477
In a case of an actual controversy involving a determination by the Secretary of the value of any gift shown on the return of tax imposed by chapter 12 or disclosed on such return or in any statement attached to such return, upon the filing of an appropriate pleading, the Tax Court may make a declaration of the value of such gift. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
A pleading may be filed under this section only by the donor.
The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service.
If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
Treasury Regulations
- Treas. Reg. §Treas. Reg. §301.7477-1 Declaratory judgments relating to the value of certain gifts for gift tax purposes
- Treas. Reg. §Treas. Reg. §301.7477-1(a) In general.
- Treas. Reg. §Treas. Reg. §301.7477-1(b) Declaratory judgment procedure—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7477-1(c) Adjustments subject to declaratory judgment procedure.
- Treas. Reg. §Treas. Reg. §301.7477-1(d) Requirements for declaratory judgment procedure—(1) In general.
- Treas. Reg. §Treas. Reg. §301.7477-1(e) Examples.
- Treas. Reg. §Treas. Reg. §301.7477-1(f) Effective/applicability date.
- Treas. Reg. §Treas. Reg. §301.7477-1(i) §301.7477-1(i)
- Treas. Reg. §Treas. Reg. §301.7477-1(v) Failure to agree to extension of time for assessment.
15 Citing Cases
sections 7428, 7476(b)(5), 7477(b)(3), 7478(b)(3), and 7479(b)(3), which all address the time for bringing actions for declaratoryjudgments.8 Sections 7428, 7476, 7478, and 7479 each create a judicial remedy even in the absence ofa determination.9 Section 7477, like section 7436, requires a "determination".'° All ofthese declaratoryjudgment provisions, like section 7436, have almost identical rules establishing the time for bringing an action, stating almost identicallythat ifthe Secretary send
Section 7477, like section 7436, requires a “determination”. All of these declaratory judgment provisions, like section 7436, have almost identical rules establishing the time for bringing an action, stating almost identically that if the Secretary sends a notice of a determination by registered or certified mail, then the taxpayer must commence hi
79) (this Court looked to APA caselaw in adopting a “substantial evidence” rule as the appropriate measure for reviewing the reasonableness of the Commissioner’s determination as to tax avoidance in a declaratory judgment action arising under former sec. 7477), affd. without published opinion 642 F.2d 1211 (5th Cir. 1981). --- CONCURRENCE --- Vasquez, J., concurring: I agree with the majority opinion and write separately to clarify the confusion that exists between the terms “scope of review” an
er, this Court looked to APA caselaw in adopting a “substantial evidence” rule as the appropriate measure for reviewing the reasonableness of the Commissioner’s determination as to tax avoidance in a declaratory judgment action arising under former section 7477. Dittler Bros., Inc. v. Commissioner, 72 T.C. 896, 909 (1979), affd. without published opinion 642 F.2d 1211 (5th Cir. 1981). The Court based its decision partly on the legislative history of former section 7477, which made it “clear that
ner, this Court looked to APA caselaw in adopting a “substantial evidence” rule as the appropriate measure for reviewing the reasonableness of the Commissioner’s determination as to tax avoidance in a declaratory judgment action arising under former section 7477. Dittler Bros., Inc. v. Commissioner, 72 T.C. 896, 909 (1979), affd. without published opinion 642 F.2d 1211 (5th Cir. 1981). The Court based its decision partly on the legislative history of former section 7477, which made it “clear tha