Source: https://www.law.cornell.edu/uscode/text/26/7481?qt-us_code_tabs=2
Timestamp: 2015-03-28 05:31:28
Document Index: 230620380

Matched Legal Cases: ['§ 7481', '§ 7481', '§ 7481', '§ 960', '§ 1906', '§ 6246', '§ 1452', '§ 1454', '§ 1452', '§ 6247', '§ 6246', '§ 6246', '§ 6247', '§ 1452']

26 U.S. Code § 7481 - Date when Tax Court decision becomes final | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle F › Chapter 76 › Subchapter D › § 7481 26 U.S. Code § 7481 - Date when Tax Court decision becomes final
Reviewable decisions Except as provided in subsections (b), (c), and (d), the decision of the Tax Court shall become final—
Timely notice of appeal not filed Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time; or
Decision affirmed or appeal dismissed (A)
Petition for certiorari not filed on time Upon the expiration of the time allowed for filing a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals and no petition for certiorari has been duly filed; or
Petition for certiorari denied Upon the denial of a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals; or
After mandate of Supreme Court Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Tax Court be affirmed or the appeal dismissed.
Decision modified or reversed (A)
Upon mandate of Supreme Court If the Supreme Court directs that the decision of the Tax Court be modified or reversed, the decision of the Tax Court rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Secretary or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.
Upon mandate of the Court of Appeals If the decision of the Tax Court is modified or reversed by the United States Court of Appeals, and if—
Rehearing If the Supreme Court orders a rehearing; or if the case is remanded by the United States Court of Appeals to the Tax Court for a rehearing, and if—
Definition of “mandate” As used in this section, the term “mandate”, in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance thereof, means the final mandate.
Nonreviewable decisions The decision of the Tax Court in a proceeding conducted under section 7436
(c) or 7463 shall become final upon the expiration of 90 days after the decision is entered.
Jurisdiction over interest determinations (1)
In general Notwithstanding subsection (a), if, within 1 year after the date the decision of the Tax Court becomes final under subsection (a) in a case to which this subsection applies, the taxpayer files a motion in the Tax Court for a redetermination of the amount of interest involved, then the Tax Court may reopen the case solely to determine whether the taxpayer has made an overpayment of such interest or the Secretary has made an underpayment of such interest and the amount thereof.
Cases to which this subsection applies This subsection shall apply where—
the Tax Court finds under section 6512
(b) that the taxpayer has made an overpayment.
Special rules If the Tax Court determines under this subsection that the taxpayer has made an overpayment of interest or that the Secretary has made an underpayment of interest, then that determination shall be treated under section 6512
(b)(1) as a determination of an overpayment of tax. An order of the Tax Court redetermining interest, when entered upon the records of the court, shall be reviewable in the same manner as a decision of the Tax Court.
Decisions relating to estate tax extended under section 6166 If with respect to a decedent’s estate subject to a decision of the Tax Court—
there is treated as an administrative expense under section 2053 either—
any amount of interest which a decedent’s estate pays on any portion of the tax imposed by section 2001 on such estate for which the time of payment is extended under section 6166, or
(Aug. 16, 1954, ch. 736, 68A Stat. 889; Pub. L. 91–172, title IX, § 960(h)(1),Dec. 30, 1969, 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title VI, §§ 6246(a), (b)(2), 6247
(a), (b)(2),Nov. 10, 1988, 102 Stat. 3751, 3752; Pub. L. 105–34, title XIV, §§ 1452(a), 1454(b)(3),Aug. 5, 1997, 111 Stat. 1054, 1057.)
1997—Subsec. (b). Pub. L. 105–34, § 1454(b)(3), substituted “section 7436
Subsec. (c). Pub. L. 105–34, § 1452(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Notwithstanding subsection (a), if—
then the Tax Court may reopen the case solely to determine whether the taxpayer has made an overpayment of such interest and the amount of any such overpayment. If the Tax Court determines under this subsection that the taxpayer has made an overpayment of interest, then that determination shall be treated under section 6512
(b)(1) as a determination of an overpayment of tax. An order of the Tax Court redetermining the interest due, when entered upon the records of the court, shall be reviewable in the same manner as a decision of the Tax Court.”
1988—Subsec. (a). Pub. L. 100–647, § 6247(b)(2), substituted “subsections (b), (c), and (d)” for “subsections (b) and (c)”.
Pub. L. 100–647, § 6246(b)(2), substituted “subsections (b) and (c)” for “subsection (b)”.
Subsec. (c). Pub. L. 100–647, § 6246(a), added subsec. (c).
Subsec. (d). Pub. L. 100–647, § 6247(a), added subsec. (d).
1976—Subsecs. (a)(3)(A), (B)(iii). Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1969—Pub. L. 91–172designated existing provisions as subsec. (a), inserted reference to the exception provided for in subsec. (b), substituted “notice of appeal” for “petition for review” in par. (1), and substituted references to dismissal of appeal for references to dismissal of petition for review in par. (2), and added subsec. (b).
Pub. L. 105–34, title XIV, § 1452(b),Aug. 5, 1997, 111 Stat. 1055, provided that: “The amendment 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 1454(b)(3) ofPub. L. 105–34effective Aug. 5, 1997, see section 1454(c) ofPub. L. 105–34, set out as a note under section 6511 of this title.
Amendment by section 6246(a), (b)(2) ofPub. L. 100–647applicable to assessments of deficiencies redetermined by the Tax Court made after Nov. 10, 1988, see section 6246(c) ofPub. L. 100–647, set out as a note under section 6512 of this title.
Amendment by section 6247(a), (b)(2) ofPub. L. 100–647effective with respect to Tax Court cases for which the decision is not final on Nov. 10, 1988, see section 6247(c) ofPub. L. 100–647, set out as a note under section 6512 of this title.