Source: http://www.law.cornell.edu/uscode/text/26/6404?qt-us_code_tabs=2
Timestamp: 2015-01-31 04:21:52
Document Index: 636242902

Matched Legal Cases: ['§ 1212', '§ 1906', '§ 6', '§ 1563', '§ 1015', '§ 6229', '§ 301', '§ 701', '§ 3305', '§ 4003', '§ 112', '§ 903', '§ 303', '§ 8242', '§ 903', '§ 903', '§ 903', '§ 903', '§ 903', '§ 903', '§ 3305', '§ 3309', '§ 3305', '§ 3309', '§ 301', '§ 301', '§ 302', '§ 701', '§ 1015', '§ 6229', '§ 1212', '§ 8242', '§ 303', '§ 903', '§ 303', '§ 426', '§ 426', '§ 303', '§ 3305', '§ 3309', '§ 301', '§ 302', '§ 701', '§ 6229', '§ 1563', '§ 1212', 'art 40', 'art 41', 'art 44', 'art 53', 'art 70']

the taxpayer (or a related party) has in any way caused such erroneous refund, or
such erroneous refund exceeds $50,000.
Abatement of any penalty or addition to tax attributable to erroneous written advice by the Internal Revenue Service (1)
In general The Secretary shall abate any portion of any penalty or addition to tax attributable to erroneous advice furnished to the taxpayer in writing by an officer or employee of the Internal Revenue Service, acting in such officer’s or employee’s official capacity.
Limitations Paragraph (1) shall apply only if—
the written advice was reasonably relied upon by the taxpayer and was in response to a specific written request of the taxpayer, and
the portion of the penalty or addition to tax did not result from a failure by the taxpayer to provide adequate or accurate information.
Initial regulations Within 180 days after the date of the enactment of this subsection, the Secretary shall prescribe such initial regulations as may be necessary to carry out this subsection.
Suspension of interest and certain penalties where Secretary fails to contact taxpayer (1)
Suspension (A)
In general In the case of an individual who files a return of tax imposed by subtitle A for a taxable year on or before the due date for the return (including extensions), if the Secretary does not provide a notice to the taxpayer specifically stating the taxpayer’s liability and the basis for the liability before the close of the 36-month period beginning on the later of—
the date on which the return is filed; or
Separate application This paragraph shall be applied separately with respect to each item or adjustment.
any penalty imposed by section 6651;
any interest, penalty, addition to tax, or additional amount with respect to any reportable transaction with respect to which the requirement of section 6664
is not met and any listed transaction (as defined in 6707A(c)); or
Suspension period For purposes of this subsection, the term “suspension period” means the period—
beginning on the day after the close of the 36-month period under paragraph (1); and
ending on the date which is 21 days after the date on which notice described in paragraph (1)(A) is provided by the Secretary.
Review of denial of request for abatement of interest (1)
In general The Tax Court shall have jurisdiction over any action brought by a taxpayer who meets the requirements referred to in section 7430
(c)(4)(A)(ii) to determine whether the Secretary’s failure to abate interest under this section was an abuse of discretion, and may order an abatement, if such action is brought within 180 days after the date of the mailing of the Secretary’s final determination not to abate such interest.
Date of mailing Rules similar to the rules of section 6213 shall apply for purposes of determining the date of the mailing referred to in paragraph (1).
Relief Rules similar to the rules of section 6512
Review An order of the Tax Court under this subsection shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.
Cross reference For authority to suspend running of interest, etc. by reason of Presidentially declared disaster or terroristic or military action, see section 7508A.
(Aug. 16, 1954, ch. 736, 68A Stat. 792; Pub. L. 94–455, title XII, § 1212(a), title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1712, 1834; Pub. L. 96–589, § 6(b)(2),Dec. 24, 1980, 94 Stat. 3407; Pub. L. 99–514, title XV, § 1563(a),Oct. 22, 1986, 100 Stat. 2762; Pub. L. 100–647, title I, § 1015(n), title VI, § 6229(a),Nov. 10, 1988, 102 Stat. 3572, 3733; Pub. L. 104–168, title III, §§ 301(a), (b), 302
(a), title VII, § 701(c)(3),July 30, 1996, 110 Stat. 1457, 1464; Pub. L. 105–206, title III, §§ 3305(a), 3309
(a),July 22, 1998, 112 Stat. 743, 745; Pub. L. 105–277, div. J, title IV, § 4003(e)(2),Oct. 21, 1998, 112 Stat. 2681–909; Pub. L. 107–134, title I, § 112(d)(1),Jan. 23, 2002, 115 Stat. 2434; Pub. L. 108–357, title VIII, § 903(a)–(c), Oct. 22, 2004, 118 Stat. 1652; Pub. L. 109–135, title III, § 303(b)(1),Dec. 21, 2005, 119 Stat. 2609; Pub. L. 110–28, title VIII, § 8242(a),May 25, 2007, 121 Stat. 200.)
(d)(2)(A), referred to in subsec. (g)(2)(E), was redesignated as section 6664
2007—Subsec. (g)(1)(A), (3)(A). Pub. L. 110–28substituted “36-month period” for “18-month period”.
2005—Subsec. (g)(1). Pub. L. 109–135inserted at end “If, after the return for a taxable year is filed, the taxpayer provides to the Secretary 1 or more signed written documents showing that the taxpayer owes an additional amount of tax for the taxable year, clause (i) shall be applied by substituting the date the last of the documents was provided for the date on which the return is filed.”
2004—Subsec. (g)(1)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)” in introductory provisions.
Subsec. (g)(2)(D). Pub. L. 108–357, § 903(b), added subpar. (D). Former subpar. (D) redesignated (E).
Subsec. (g)(2)(E). Pub. L. 108–357, § 903(c), added subpar. (E). Former subpar. (E) redesignated (F).
Pub. L. 108–357, § 903(b), redesignated subpar. (D) as (E).
Subsec. (g)(2)(F). Pub. L. 108–357, § 903(c), redesignated subpar. (E) as (F).
Subsec. (g)(3)(A). Pub. L. 108–357, § 903(a), substituted “18-month period” for “1-year period (18-month period in the case of taxable years beginning before January 1, 2004)”.
2002—Subsecs. (h), (i). Pub. L. 107–134added subsec. (i), redesignated former subsec. (i) as (h), and struck out former subsec. (h), which had authorized abatement of interest on underpayments by taxpayers in Presidentially declared disaster areas and defined the term “Presidentially declared disaster area” for purposes of this provision.
1998—Subsec. (g). Pub. L. 105–206, § 3305(a), added subsec. (g). Former subsec. (g) redesignated (h).
Subsec. (h). Pub. L. 105–206, § 3309(a), added subsec. (h). Former subsec. (h) redesignated (i).
Pub. L. 105–206, § 3305(a), redesignatedsubsec. (g) as (h).
Subsec. (h)(2). Pub. L. 105–277inserted “Robert T. Stafford” before “Disaster”.
Subsec. (i). Pub. L. 105–206, § 3309(a), redesignatedsubsec. (h) as (i).
1996—Subsec. (e). Pub. L. 104–168, § 301(b), substituted “Abatement of interest attributable to unreasonable errors” for “Assessments of interest attributable to errors” in heading.
Subsec. (e)(1)(A), (B). Pub. L. 104–168, § 301(a), inserted “unreasonable” before “error” and substituted “in performing a ministerial or managerial act” for “in performing a ministerial act”.
Subsec. (g). Pub. L. 104–168, § 302(a), added subsec. (g).
Subsec. (g)(1). Pub. L. 104–168, § 701(c)(3), substituted “section 7430
1988—Subsec. (e)(1)(B). Pub. L. 100–647, § 1015(n), inserted “error or” before “delay” and “erroneous or” before “dilatory”.
Subsec. (f). Pub. L. 100–647, § 6229(a), added subsec. (f).
1980—Subsec. (d). Pub. L. 96–589substituted “section 6213
(g)(2)(A)” for “section 6213
(f)(2)(A)”.
Subsec. (d). Pub. L. 94–455, § 1212(a), added subsec. (d).
Pub. L. 110–28, title VIII, § 8242(b),May 25, 2007, 121 Stat. 200, provided that: “The amendments made by this section [amending this section] shall apply to notices provided by the Secretary of the Treasury, or his delegate, after the date which is 6 months after the date of the enactment of this Act [May 25, 2007].”
Pub. L. 109–135, title III, § 303(b)(2),Dec. 21, 2005, 119 Stat. 2609, provided that: “The amendment made by this subsection [amending this section] shall apply to documents provided on or after the date of the enactment of this Act [Dec. 21, 2005].”
Pub. L. 108–357, title VIII, § 903(d),Oct. 22, 2004, 118 Stat. 1652, as amended by Pub. L. 109–135, title III, § 303(a)(1),Dec. 21, 2005, 119 Stat. 2608; Pub. L. 109–432, div. A, title IV, § 426(b)(1),Dec. 20, 2006, 120 Stat. 2975, provided that:
[Pub. L. 109–432, div. A, title IV, § 426(b)(2),Dec. 20, 2006, 120 Stat. 2975, provided that: “The amendment made by this subsection [amending section 903(d) ofPub. L. 108–357, set out above] shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108–357] to which it relates.”]
[Pub. L. 109–135, title III, § 303(a)(2),Dec. 21, 2005, 119 Stat. 2609, provided that: “The amendment made by this subsection [amending section 903(d) ofPub. L. 108–357, set out above] shall take effect as if included in the provisions of the American Jobs Creation Act of 2004 [Pub. L. 108–357] to which it relates.”]
Pub. L. 105–206, title III, § 3305(b),July 22, 1998, 112 Stat. 743, 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 [July 22, 1998].”
Pub. L. 105–206, title III, § 3309(b), (c),July 22, 1998, 112 Stat. 745, provided that:
“(1) For the purposes of section 252(e) of the Balanced Budget and Emergency Deficit Control Act [2 U.S.C. 902
(e)], Congress designates the provisions of this section as an emergency requirement.
[For message of the President dated July 22, 1998, designating the provisions of section 3309(a), (b) ofPub. L. 105–206as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act of 1985 on July 22, 1998, see Cong. Rec., vol. 144, p. H6160, Daily Issue.]
Pub. L. 104–168, title III, § 301(c),July 30, 1996, 110 Stat. 1457, provided that: “The amendments made by this section [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after the date of the enactment of this Act [July 30, 1996].”
Pub. L. 104–168, title III, § 302(b),July 30, 1996, 110 Stat. 1458, provided that: “The amendment made by this section [amending this section] shall apply to requests for abatement after the date of the enactment of this Act [July 30, 1996].”
Pub. L. 104–168, title VII, § 701(d),July 30, 1996, 110 Stat. 1464, provided that: “The amendments made by this section [amending this section and sections 6656 and 7430 of this title] shall apply in the case of proceedings commenced after the date of the enactment of this Act [July 30, 1996].”
Amendment by section 1015(n) ofPub. L. 100–647effective, 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) ofPub. L. 100–647, set out as a note under section 1 of this title.
Pub. L. 100–647, title VI, § 6229(b),Nov. 10, 1988, 102 Stat. 3733, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to advice requested on or after January 1, 1989.”
Pub. L. 99–514, title XV, § 1563(b),Oct. 22, 1986, 100 Stat. 2762, provided that:
Amendment by Pub. L. 96–589effective on Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) ofPub. L. 96–589, set out as a note under section 108 of this title.
Pub. L. 94–455, title XII, § 1212(b),Oct. 4, 1976, 90 Stat. 1712, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to returns filed for taxable years ending after the date of enactment of this Act [Oct. 4, 1976].”
27 CFR - Alcohol, Tobacco Products and Firearms27 CFR Part 40 - MANUFACTURE OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO27 CFR Part 41 - IMPORTATION OF TOBACCO PRODUCTS, CIGARETTE PAPERS AND TUBES, AND PROCESSED TOBACCO27 CFR Part 44 - EXPORTATION OF TOBACCO PRODUCTS AND CIGARETTE PAPERS AND TUBES, WITHOUT PAYMENT OF TAX, OR WITH DRAWBACK OF TAX27 CFR Part 53 - MANUFACTURERS EXCISE TAXES—FIREARMS AND AMMUNITION27 CFR Part 70 - PROCEDURE AND ADMINISTRATION