Source: http://www.law.cornell.edu/uscode/text/26/6512?qt-us_code_tabs=1
Timestamp: 2014-07-24 18:06:59
Document Index: 275759014

Matched Legal Cases: ['§ 6512', '§ 6512', '§ 6512', '§ 4', '§ 101', '§ 960', '§ 102', '§ 1016', '§ 1307', '§ 1605', '§ 1906', '§ 212', '§ 101', '§ 6', '§ 402', '§ 1941', '§ 6244', '§ 1239', '§ 1451', '§ 3464', '§ 1', '§ 319', '§ 3464', '§ 3464', '§ 1451', '§ 1282', '§ 1239', '§ 1451', '§ 6247', '§ 6246', '§ 1941', '§ 6244', '§ 1941', '§ 6244', '§ 6244', '§ 402', '§ 402', '§ 101', '§ 101', '§ 101', '§ 101', '§ 1282', '§ 1451', '§ 6246', '§ 6247']

26 U.S. Code § 6512 - Limitations in case of petition to Tax Court | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 66 › Subchapter B › § 6512 26 U.S. Code § 6512 - Limitations in case of petition to Tax Court
Effect of petition to Tax Court If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212
(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213
(a) (or 7481(c) with respect to a determination of statutory interest or section 7481
(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—
As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213
Overpayment determined by Tax Court (1)
Jurisdiction to determine Except as provided by paragraph (3) and by section 7463, if the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, of gift tax for the same calendar year, or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer. If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.
Jurisdiction to enforce If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest. An order of the Tax Court disposing of a motion under this paragraph 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.
Limit on amount of credit or refund No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—
within the period which would be applicable under section 6511
(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or
(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency—
In the case of a credit or refund relating to an affected item (within the meaning of section 6231
(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230
(d) for the periods under section 6511
(b)(2), (c), and (d).
In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) ofsection 6511 shall be 3 years.
Denial of jurisdiction regarding certain credits and reductions The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section 6402.
For provisions allowing determination of tax in title 11 cases, see section 505
(a) of title 11 of the United States Code.
(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87–870, § 4,Oct. 23, 1962, 76 Stat. 1161; Pub. L. 91–172, title I, § 101(j)(47), (48), title IX, § 960(b),Dec. 30, 1969, 83 Stat. 531, 734; Pub. L. 91–614, title I, § 102(d)(9),Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(16),Sept. 2, 1974, 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii), title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. L. 95–600, title II, § 212(b)(2),Nov. 6, 1978, 92 Stat. 2819; Pub. L. 96–223, title I, § 101(f)(6),Apr. 2, 1980, 94 Stat. 253; Pub. L. 96–589, § 6(d)(3),Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97–248, title IV, § 402(c)(8), (9),Sept. 3, 1982, 96 Stat. 668; Pub. L. 100–418, title I, § 1941(b)(2)(J), (K),Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100–647, title VI, §§ 6244(a), (b)(2), 6246
(b)(1), 6247
(b)(1),Nov. 10, 1988, 102 Stat. 3750–3752; Pub. L. 105–34, title XII, §§ 1239(c)(2), 1282
(a), title XIV, § 1451(a), (b),Aug. 5, 1997, 111 Stat. 1028, 1037, 1054; Pub. L. 105–206, title III, § 3464(b), (c),July 22, 1998, 112 Stat. 767; Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)], Dec. 21, 2000, 114 Stat. 2763, 2763A–647.)
2000—Subsec. (a)(1), (2), (5). Pub. L. 106–554substituted a comma for a semicolon before “and” at end.
1998—Subsec. (a)(5), (6). Pub. L. 105–206, § 3464(b), added pars. (5) and (6).
Subsec. (b)(1). Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”
1997—Subsec. (b)(2). Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph 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.”
Subsec. (b)(3). Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) ofsection 6511 shall be 3 years.”
Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231
(b)(2), (c), and (d).”
Subsec. (b)(4). Pub. L. 105–34, § 1451(b), added par. (4).
1988—Subsec. (a). Pub. L. 100–647, § 6247(b)(1), substituted “interest or section 7481
(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”.
Pub. L. 100–647, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213
Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
Subsec. (b)(1). Pub. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”.
Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
Subsec. (b)(2), (3). Pub. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).
Subsec. (c). Pub. L. 100–647, § 6244(b)(2), substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
1982—Subsec. (a)(4). Pub. L. 97–248, § 402(c)(8), added par. (4).
Subsec. (b)(2). Pub. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.
1980—Subsec. (a). Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).
Subsec. (b)(1). Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.
Subsec. (c). Pub. L. 96–589added subsec. (c).
1978—Subsec. (b)(2). Pub. L. 95–600substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.
1976—Subsecs. (a), (b)(1). Pub. L. 94–455substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.
1974—Subsec. (a). Pub. L. 93–406inserted reference to chapter 43 in provisions preceding par (1).
Subsec. (b)(1). Pub. L. 93–406inserted reference to chapter 43.
1970—Pub. L. 91–614substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.
1969—Subsec. (a). Pub. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes.
Subsec. (b)(1). Pub. L. 91–172, §§ 101(j)(48), 960
(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title.
1962—Subsec. (b)(2)(C). Pub. L. 87–870added subpar. (C).
Amendment by section 1239(c)(2) ofPub. L. 105–34applicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) ofPub. L. 105–34, set out as a note under section 6225 of this title.
Pub. L. 105–34, title XII, § 1282(b),Aug. 5, 1997, 111 Stat. 1038, provided that: “The amendment made by subsection (a) [amending this section] shall apply to claims for credit or refund for taxable years ending after the date of the enactment of this Act [Aug. 5, 1997].”
Pub. L. 105–34, title XIV, § 1451(c),Aug. 5, 1997, 111 Stat. 1054, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”
Amendment by section 6244(a), (b)(2) ofPub. L. 100–647applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after Nov. 10, 1988, see section 6244(c) ofPub. L. 100–647, set out as a note under section 6214 of this title.
Pub. L. 100–647, title VI, § 6246(c),Nov. 10, 1988, 102 Stat. 3751, provided that: “The amendments made by this section [amending this section and section 7481 of this title] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [Nov. 10, 1988].”
Pub. L. 100–647, title VI, § 6247(c),Nov. 10, 1988, 102 Stat. 3752, provided that: “The amendments made by this section [amending this section and section 7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on the date of the enactment of this Act [Nov. 10, 1988].”
Amendment by Pub. L. 95–600applicable to partnership items arising in partnership taxable years beginning after Dec. 31, 1978, see section 212(c) ofPub. L. 95–600, set out as a note under section 6501 of this title.
Amendment by section 1307(d)(2)(F)(vii) ofPub. L. 94–455applicable to taxable years beginning after Dec. 31, 1976, see section 1307(e) ofPub. L. 94–455, set out as a note under section 501 of this title.
Amendment by section 101(j)(47), (48) ofPub. L. 91–172effective Jan. 1, 1970, see section 101(k)(1) ofPub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Amendment by section 960(b) ofPub. L. 91–172effective one year after Dec. 30, 1969, see section 962(e) ofPub. L. 91–172, set out as an Effective Date note under section 7463 of this title.