Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section6404&num=0&edition=prelim
Timestamp: 2019-09-20 12:09:29
Document Index: 521865808

Matched Legal Cases: ['§ 6404', '§6404', '§1212', '§1906', '§6', '§1563', '§1015', '§6229', '§301', '§701', '§3305', '§4003', '§112', '§903', '§303', '§8242', '§221', '§421', '§401', '§421', '§421', '§903', '§903', '§3305', '§301', '§301', '§701', '§1015', '§421', '§8242', '§303', '§903', '§303', '§426', '§426', '§303', '§3305', '§3309', '§301', '§302', '§701', '§6229', '§1563', '§1212']

[USC02] 26 USC 6404: Abatements
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26 USC 6404: Abatements Text contains those laws in effect on September 19, 2019
§6404. Abatements
(A) any penalty imposed by section 6651;
(E) any interest, penalty, addition to tax, or additional amount with respect to any reportable transaction with respect to which the requirement of section 6664(d)(3)(A) is not met and any listed transaction (as defined in 6707A(c)); or
For purposes of this subsection, the term "suspension period" means the period-
(h) Judicial review of request for abatement of interest
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-
(A) at any time after the earlier of-
(i) the date of the mailing of the Secretary's final determination not to abate such interest, or
(ii) the date which is 180 days after the date of the filing with the Secretary (in such form as the Secretary may prescribe) of a claim for abatement under this section, and
(B) not later than the date which is 180 days after the date described in subparagraph (A)(i).
(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 ; Pub. L. 113–295, div. A, title II, §221(a)(111), Dec. 19, 2014, 128 Stat. 4054 ; Pub. L. 114–113, div. Q, title IV, §421(a), Dec. 18, 2015, 129 Stat. 3123 ; Pub. L. 115–141, div. U, title IV, §401(a)(288), Mar. 23, 2018, 132 Stat. 1198 .)
2018-Subsec. (g)(2)(E). Pub. L. 115–141 substituted "section 6664(d)(3)(A)" for "section 6664(d)(2)(A)".
2015-Subsec. (h). Pub. L. 114–113, §421(a)(1), substituted "Judicial review" for "Review of denial" in heading.
Subsec. (h)(1). Pub. L. 114–113, §421(a)(2), substituted "if such action is brought-" and subpars. (A) and (B) for "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."
2014-Subsec. (f)(3). Pub. L. 113–295 struck out par. (3). Text read as follows: "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."
2007-Subsec. (g)(1)(A), (3)(A). Pub. L. 110–28 substituted "36-month period" for "18-month period".
2005-Subsec. (g)(1). Pub. L. 109–135 inserted 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)(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. 107–134 added 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)(2). Pub. L. 105–277 inserted "Robert T. Stafford" before "Disaster".
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)(1). Pub. L. 104–168, §701(c)(3), substituted "section 7430(c)(4)(A)(ii)" for "section 7430(c)(4)(A)(iii)".
1988-Subsec. (e)(1)(B). Pub. L. 100–647, §1015(n), inserted "error or" before "delay" and "erroneous or" before "dilatory".
1980-Subsec. (d). Pub. L. 96–589 substituted "section 6213(g)(2)(A)" for "section 6213(f)(2)(A)".
Pub. L. 114–113, div. Q, title IV, §421(b), Dec. 18, 2015, 129 Stat. 3123 , provided that: "The amendments made by this section [amending this section] shall apply to claims for abatement of interest filed with the Secretary of the Treasury after the date of the enactment of this Act [Dec. 18, 2015]."
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:
"(1) In general.-Except as provided in paragraph (2), the amendments made by this section [amending this section] shall apply to taxable years beginning after December 31, 2003.
"(2) Exception for reportable or listed transactions.-
"(A) In general.-The amendments made by subsection (c) [amending this section] shall apply with respect to interest accruing after October 3, 2004.
"(B) Special rule for certain listed and reportable transactions.-
"(i) In general.-Except as provided in clauses (ii), (iii), and (iv), the amendments made by subsection (c) shall also apply with respect to interest accruing on or before October 3, 2004.
"(ii) Participants in settlement initiatives.-Clause (i) shall not apply to any transaction if, as of January 23, 2006-
"(I) the taxpayer is participating in a settlement initiative described in Internal Revenue Service Announcement 2005–80 with respect to such transaction, or
"(II) the taxpayer has entered into a settlement agreement pursuant to such an initiative.
Subclause (I) shall not apply to any taxpayer if, after January 23, 2006, the taxpayer withdraws from, or terminates, participation in the initiative or the Secretary of the Treasury or the Secretary's delegate determines that a settlement agreement will not be reached pursuant to the initiative within a reasonable period of time.
"(iii) Taxpayers acting in good faith.-The Secretary of the Treasury or the Secretary's delegate may except from the application of clause (i) any transaction in which the taxpayer has acted reasonably and in good faith.
"(iv) Closed transactions.-Clause (i) shall not apply to a transaction if, as of December 14, 2005-
"(I) the assessment of all Federal income taxes for the taxable year in which the tax liability to which the interest relates arose is prevented by the operation of any law or rule of law, or
"(II) a closing agreement under section 7121 has been entered into with respect to the tax liability arising in connection with the transaction."
[ 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) of Pub. 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) of Pub. 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:
"(b) Effective Date.-The amendment made by this section [amending this section] shall apply to disasters declared after December 31, 1997, with respect to taxable years beginning after December 31, 1997.
"(c) Emergency Designation.-
"(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.
"(2) The amendments made by subsections (a) and (b) of this section [amending this section] shall only take effect upon the transmittal by the President to the Congress of a message designating the provisions of subsections (a) and (b) as an emergency requirement pursuant to section 252(e) of the Balanced Budget and Emergency Deficit Control Act."
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) of 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.
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:
"(1) In general.-The amendment made by subsection (a) [amending this section] shall apply to interest accruing with respect to deficiencies or payments for taxable years beginning after December 31, 1978.
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]."