-CITE-
26 USC CHAPTER 63 - ASSESSMENT 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
-HEAD-
CHAPTER 63 - ASSESSMENT
-MISC1-
Subchapter Sec.(!1)
A. In general 6201
B. Deficiency procedures in the case of income, estate,
gift, and certain excise taxes 6211
C. Tax treatment of partnership items 6221
D. Treatment of electing large partnerships 6240
AMENDMENTS
1997 - Pub. L. 105-34, title XII, Sec. 1222(c), Aug. 5, 1997, 111
Stat. 1019, added item for subchapter D.
1996 - Pub. L. 104-188, title I, Sec. 1307(c)(3)(C), Aug. 20,
1996, 110 Stat. 1782, struck out item for subchapter D "Tax
treatment of subchapter S items".
1982 - Pub. L. 97-354, Sec. 4(b), Oct. 19, 1982, 96 Stat. 1692,
added item for subchapter D.
Pub. L. 97-248, title IV, Sec. 402(b), Sept. 3, 1982, 96 Stat.
667, added item for subchapter C.
1969 - Pub. L. 91-172, title I, Sec. 101(j)(63), Dec. 30, 1969,
83 Stat. 532, inserted reference to certain excise taxes in item
for subchapter B.
-SECREF-
CHAPTER REFERRED TO IN OTHER SECTIONS
This chapter is referred to in sections 6867, 7801 of this title.
-FOOTNOTE-
(!1) Section numbers editorially supplied.
-End-
-CITE-
26 USC Subchapter A - In General 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
SUBCHAPTER A - IN GENERAL
-MISC1-
Sec.
6201. Assessment authority.
6202. Establishment by regulations of mode or time of
assessment.
6203. Method of assessment.
6204. Supplemental assessments.
6205. Special rules applicable to certain employment taxes.
6206. Special rules applicable to excessive claims under
sections 6420, 6421, and 6427.
6207. Cross references.
AMENDMENTS
1983 - Pub. L. 97-424, title V, Sec. 515(b)(3)(B), Jan. 6, 1983,
96 Stat. 2181, struck out reference to section 6424 in item 6206.
1970 - Pub. L. 91-258, title II, Sec. 207(d)(11), May 21, 1970,
84 Stat. 249, inserted reference to section 6427 in item 6206.
1965 - Pub. L. 89-44, title II, Sec. 202(c)(2)(B), June 21, 1965,
79 Stat. 139, substituted "6420, 6421, and 6424" for "6420 and
6421" in item 6206.
1956 - Act June 29, 1956, ch. 462, title II, Sec. 208(e)(3), 70
Stat. 397, substituted "sections 6420 and 6421" for "section 6420"
in item 6206.
Act Apr. 2, 1956, ch. 160, Sec. 4(b)(2), 70 Stat. 91, inserted
item "6206. Special rules applicable to excessive claims under
section 6420", and renumbered former item 6206 as 6207.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in section 7851 of this title.
-End-
-CITE-
26 USC Sec. 6201 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6201. Assessment authority
-STATUTE-
(a) Authority of Secretary
The Secretary is authorized and required to make the inquiries,
determinations, and assessments of all taxes (including interest,
additional amounts, additions to the tax, and assessable penalties)
imposed by this title, or accruing under any former internal
revenue law, which have not been duly paid by stamp at the time and
in the manner provided by law. Such authority shall extend to and
include the following:
(1) Taxes shown on return
The Secretary shall assess all taxes determined by the taxpayer
or by the Secretary as to which returns or lists are made under
this title.
(2) Unpaid taxes payable by stamp
(A) Omitted stamps
Whenever any article upon which a tax is required to be paid
by means of a stamp is sold or removed for sale or use by the
manufacturer thereof or whenever any transaction or act upon
which a tax is required to be paid by means of a stamp occurs
without the use of the proper stamp, it shall be the duty of
the Secretary, upon such information as he can obtain, to
estimate the amount of tax which has been omitted to be paid
and to make assessment therefor upon the person or persons the
Secretary determines to be liable for such tax.
(B) Check or money order not duly paid
In any case in which a check or money order received under
authority of section 6311 as payment for stamps is not duly
paid, the unpaid amount may be immediately assessed as if it
were a tax imposed by this title, due at the time of such
receipt, from the person who tendered such check or money
order.
(3) Erroneous income tax prepayment credits
If on any return or claim for refund of income taxes under
subtitle A there is an overstatement of the credit for income tax
withheld at the source, or of the amount paid as estimated income
tax, the amount so overstated which is allowed against the tax
shown on the return or which is allowed as a credit or refund may
be assessed by the Secretary in the same manner as in the case of
a mathematical or clerical error appearing upon the return,
except that the provisions of section 6213(b)(2) (relating to
abatement of mathematical or clerical error assessments) shall
not apply with regard to any assessment under this paragraph.
(b) Amount not to be assessed
(1) Estimated income tax
No unpaid amount of estimated income tax required to be paid
under section 6654 or 6655 shall be assessed.
(2) Federal unemployment tax
No unpaid amount of Federal unemployment tax for any calendar
quarter or other period of a calendar year, computed as provided
in section 6157, shall be assessed.
(c) Compensation of child
Any income tax under chapter 1 assessed against a child, to the
extent attributable to amounts includible in the gross income of
the child, and not of the parent, solely by reason of section
73(a), shall, if not paid by the child, for all purposes be
considered as having also been properly assessed against the
parent.
(d) Required reasonable verification of information returns
In any court proceeding, if a taxpayer asserts a reasonable
dispute with respect to any item of income reported on an
information return filed with the Secretary under subpart B or C of
part III of subchapter A of chapter 61 by a third party and the
taxpayer has fully cooperated with the Secretary (including
providing, within a reasonable period of time, access to and
inspection of all witnesses, information, and documents within the
control of the taxpayer as reasonably requested by the Secretary),
the Secretary shall have the burden of producing reasonable and
probative information concerning such deficiency in addition to
such information return.
(e) Deficiency proceedings
For special rules applicable to deficiencies of income,
estate, gift, and certain excise taxes, see subchapter B.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 767; Pub. L. 89-44, title VIII,
Sec. 809(d)(4)(A), June 21, 1965, 79 Stat. 168; Pub. L. 91-53, Sec.
2(b), Aug. 7, 1969, 83 Stat. 92; Pub. L. 91-172, title I, Sec.
101(j)(38), Dec. 30, 1969, 83 Stat. 530; Pub. L. 91-258, title II,
Sec. 207(d)(1), (2), May 21, 1970, 84 Stat. 248; Pub. L. 93-406,
title II, Sec. 1016(a)(8), Sept. 2, 1974, 88 Stat. 929; Pub. L.
94-12, title II, Sec. 204(b)(2), Mar. 29, 1975, 89 Stat. 31; Pub.
L. 94-455, title XII, Sec. 1206(c)(2), title XIII, Sec.
1307(d)(2)(D), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1704, 1727, 1834; Pub. L. 97-424, title V, Sec. 515(b)(6)(E),
Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98-76, title II, Sec.
231(b)(2)(A), Aug. 12, 1983, 97 Stat. 429; Pub. L. 98-369, div. A,
title IV, Secs. 412(b)(5), 474(r)(32), July 18, 1984, 98 Stat. 792,
845; Pub. L. 100-203, title X, Sec. 10301(b)(3), Dec. 22, 1987, 101
Stat. 1330-429; Pub. L. 100-647, title I, Sec. 1015(r)(1), title
VII, Sec. 7106(c)(2), Nov. 10, 1988, 102 Stat. 3572, 3773; Pub. L.
104-168, title VI, Sec. 602(a), July 30, 1996, 110 Stat. 1463.)
-MISC1-
AMENDMENTS
1996 - Subsecs. (d), (e). Pub. L. 104-168 added subsec. (d) and
redesignated former subsec. (d) as (e).
1988 - Subsec. (a)(4). Pub. L. 100-647, Sec. 1015(r)(1), struck
out par. (4) which read as follows: "If on any return or claim for
refund of income taxes under subtitle A there is an overstatement
of the credit allowable by section 34 (relating to certain uses of
gasoline and special fuels) or section 32 (relating to earned
income), the amount so overstated which is allowed against the tax
shown on the return or which is allowed as a credit or refund may
be assessed by the Secretary in the same manner as in the case of a
mathematical or clerical error appearing upon the return, except
that the provisions of section 6213(b)(2) (relating to abatement of
mathematical or clerical error assessments) shall not apply with
regard to any assessment under this paragraph."
Subsec. (b)(2). Pub. L. 100-647, Sec. 7106(c)(2), struck out "or
tax imposed by section 3321" after "employment tax".
1987 - Subsec. (b)(1). Pub. L. 100-203 substituted "section 6654
or 6655" for "section 6154 or 6654".
1984 - Subsec. (a)(4). Pub. L. 98-369, Sec. 474(r)(32),
substituted "section 32 or 34" for "section 39 or 43" in heading,
and in text substituted "section 34" for "section 39" and "section
32" for "section 43".
Subsec. (b)(1). Pub. L. 98-369, Sec. 412(b)(5), amended par. (1)
generally, substituting "estimated income tax required to be paid
under section 6154 or 6654" for "estimated tax under section 6153
or 6154".
1983 - Subsec. (a)(4). Pub. L. 97-424 substituted "and special
fuels" for ", special fuels, and lubricating oil" after "gasoline".
Subsec. (b)(2). Pub. L. 98-76 substituted "Federal unemployment
tax or tax imposed by section 3321" for "Federal unemployment tax".
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (a)(3), (4). Pub. L. 94-455, Secs. 1206(c)(2),
1906(b)(13)(A), struck out "or his delegate" after "Secretary",
substituted "mathematical or clerical error" for "mathematical
error" after "the case of", and inserted ", except that the
provisions of section 6213(b)(2) (relating to abatement of
mathematical or clerical error assessments) shall not apply with
regard to any assessment under this paragraph" after "upon the
return".
Subsec. (d). Pub. L. 94-455, Sec. 1307(d)(2)(D), substituted "and
certain excise taxes" for "chapter 42, and chapter 43 taxes" after
"estate, gift".
1975 - Subsec. (a)(4). Pub. L. 94-12 inserted reference to
section 43 in heading and substituted "oil) or section 43 (relating
to earned income)," for "oil)," in text.
1974 - Subsec. (d). Pub. L. 93-406 inserted reference to chapter
43 taxes.
1970 - Subsec. (a)(4). Pub. L. 91-258 inserted provision for
overstatement of credit allowable by section 39 (relating to
certain uses of special fuels) in text and substituted "under
section 39" for "for use of gasoline" in heading.
1969 - Subsec. (b). Pub. L. 91-53 added subsec. (b) heading and
par. (2), and redesignated former subsec. (b), including its
heading, as par. (1).
Subsec. (d). Pub. L. 91-172 inserted reference to chapter 42
taxes.
1965 - Subsec. (a)(4). Pub. L. 89-44 added par. (4).
EFFECTIVE DATE OF 1996 AMENDMENT
Section 602(b) of Pub. L. 104-168 provided that: "The amendment
made by subsection (a) [amending this section] shall take effect on
the date of the enactment of this Act [July 30, 1996]."
EFFECTIVE DATE OF 1988 AMENDMENT
Section 1015(r)(4) of Pub. L. 100-647 provided that: "The
amendments made by this subsection [amending this section and
sections 6211 and 6213 of this title] shall apply to notices of
deficiencies mailed after the date of the enactment of this Act
[Nov. 10, 1988]."
Amendment by section 7106(c)(2) of Pub. L. 100-647 applicable to
remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub.
L. 100-647, set out as a note under section 3321 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to taxable years
beginning after Dec. 31, 1987, see section 10301(c) of Pub. L.
100-203, set out as a note under section 585 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 412(b)(5) of Pub. L. 98-369 applicable with
respect to taxable years beginning after Dec. 31, 1984, see section
414(a)(1) of Pub. L. 98-369, set out as a note under section 6654
of this title.
Amendment by section 474(r)(32) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 98-76 applicable to remuneration paid after
June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an
Effective Date note under section 3321 of this title.
Amendment by Pub. L. 97-424 applicable with respect to articles
sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
out as a note under section 34 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1206(c)(2) of Pub. L. 94-455 applicable with
respect to returns filed after Dec. 31, 1976, see section 1206(d)
of Pub. L. 94-455, set out as a note under section 6213 of this
title.
Amendment by section 1307(d)(2)(D) of Pub. L. 94-455 effective on
and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455, set
out as a note under section 501 of this title.
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 94-12 applicable to taxable years beginning
after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as
amended, set out as a note under section 32 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section
211(a) of Pub. L. 91-258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1969 AMENDMENTS
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
Amendment by Pub. L. 91-53 applicable with respect to calendar
years beginning after Dec. 31, 1969, see section 4(a) of Pub. L.
91-53, set out as an Effective Date note under section 6157 of this
title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable to taxable years beginning
on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set
out as a note under section 6420 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 73, 5007, 6213 of this
title.
-End-
-CITE-
26 USC Sec. 6202 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6202. Establishment by regulations of mode or time of
assessment
-STATUTE-
If the mode or time for the assessment of any internal revenue
tax (including interest, additional amounts, additions to the tax,
and assessable penalties) is not otherwise provided for, the
Secretary may establish the same by regulations.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary".
-End-
-CITE-
26 USC Sec. 6203 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6203. Method of assessment
-STATUTE-
The assessment shall be made by recording the liability of the
taxpayer in the office of the Secretary in accordance with rules or
regulations prescribed by the Secretary. Upon request of the
taxpayer, the Secretary shall furnish the taxpayer a copy of the
record of the assessment.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94-455, title XIX,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Pub. L. 94-455 struck out "or his delegate" after
"Secretary" wherever appearing.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6303 of this title.
-End-
-CITE-
26 USC Sec. 6204 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6204. Supplemental assessments
-STATUTE-
(a) General rule
The Secretary may, at any time within the period prescribed for
assessment, make a supplemental assessment whenever it is
ascertained that any assessment is imperfect or incomplete in any
material respect.
(b) Restrictions on assessment
For restrictions on assessment of deficiencies in income,
estate, gift, and certain excise taxes, see section 6213.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93-406, title II,
Sec. 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94-455,
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
-MISC1-
AMENDMENTS
1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
after "Secretary".
1974 - Subsec. (b). Pub. L. 93-406 substituted "gift, and certain
excise taxes" for "and gift taxes".
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, and, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
-End-
-CITE-
26 USC Sec. 6205 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6205. Special rules applicable to certain employment taxes
-STATUTE-
(a) Adjustment of tax
(1) General rule
If less than the correct amount of tax imposed by section 3101,
3111, 3201, 3221, or 3402 is paid with respect to any payment of
wages or compensation, proper adjustments, with respect to both
the tax and the amount to be deducted, shall be made, without
interest, in such manner and at such times as the Secretary may
by regulations prescribe.
(2) United States as employer
For purposes of this subsection, in the case of remuneration
received from the United States or a wholly-owned instrumentality
thereof during any calendar year, each head of a Federal agency
or instrumentality who makes a return pursuant to section 3122
and each agent, designated by the head of a Federal agency or
instrumentality, who makes a return pursuant to such section
shall be deemed a separate employer.
(3) Guam or American Samoa as employer
For purposes of this subsection, in the case of remuneration
received during any calendar year from the Government of Guam,
the Government of American Samoa, a political subdivision of
either, or any instrumentality of any one or more of the
foregoing which is wholly owned thereby, the Governor of Guam,
the Governor of American Samoa, and each agent designated by
either who makes a return pursuant to section 3125 shall be
deemed a separate employer.
(4) District of Columbia as employer
For purposes of this subsection, in the case of remuneration
received during any calendar year from the District of Columbia
or any instrumentality which is wholly owned thereby, the Mayor
of the District of Columbia and each agent designated by him who
makes a return pursuant to section 3125 shall be deemed a
separate employer.
(5) States and political subdivisions as employer
For purposes of this subsection, in the case of remuneration
received from a State or any political subdivision thereof (or
any instrumentality of any one or more of the foregoing which is
wholly owned thereby) during any calendar year, each head of an
agency or instrumentality, and each agent designated by either,
who makes a return pursuant to section 3125 shall be deemed a
separate employer.
(b) Underpayments
If less than the correct amount of tax imposed by section 3101,
3111, 3201, 3221, or 3402 is paid or deducted with respect to any
payment of wages or compensation and the underpayment cannot be
adjusted under subsection (a) of this section, the amount of the
underpayment shall be assessed and collected in such manner and at
such times (subject to the statute of limitations properly
applicable thereto) as the Secretary may by regulations prescribe.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 86-778, title I,
Sec. 103(r)(1), Sept. 13, 1960, 74 Stat. 940; Pub. L. 89-97, title
III, Sec. 317(d), July 30, 1965, 79 Stat. 389; Pub. L. 94-455,
title XIX, Sec. 1906(a)(13), (b)(13)(A), Oct. 4, 1976, 90 Stat.
1825, 1834; Pub. L. 99-272, title XIII, Sec. 13205(a)(2)(D), Apr.
7, 1986, 100 Stat. 315.)
-MISC1-
AMENDMENTS
1986 - Subsec. (a)(5). Pub. L. 99-272 added par. (5).
1976 - Subsec. (a)(1). Pub. L. 94-455, Sec. 1906(b)(13)(A),
struck out "or his delegate" after "Secretary".
Subsec. (a)(4). Pub. L. 94-455, Sec. 1906(a)(13), substituted
"Mayor of the District of Columbia and each agent designated by
him" for "Commissioners of the District of Columbia and each agent
designated by them" after "owned thereby, the".
Subsec. (b). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out "or
his delegate" after "Secretary".
1965 - Subsec. (a)(4). Pub. L. 89-97 added par. (4).
1960 - Subsec. (a)(3). Pub. L. 86-778 added par. (3).
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-272 applicable to services performed
after Mar. 31, 1986, see section 13205(d)(1) of Pub. L. 99-272, set
out as a note under section 3121 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 effective on first day of first month
which begins more than 90 days after Oct. 4, 1976, see section
1906(d)(1) of Pub. L. 94-455, set out as a note under section 6013
of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-97 applicable with respect to services
performed after quarter ending Sept. 30, 1965, and after quarter in
which Secretary of the Treasury receives a certification from
Commissioners of District of Columbia expressing their desire to
have insurance system established by sections 401 et seq. and 1395c
et seq. of Title 42, The Public Health and Welfare, extended to
officers and employees coming under provisions of such amendments,
see section 317(g) of Pub. L. 89-97, set out as a note under
section 410 of Title 42.
EFFECTIVE DATE OF 1960 AMENDMENT
Amendment by Pub. L. 86-778 applicable only with respect to (1)
service in the employ of the Government of Guam or any political
subdivision thereof, or any instrumentality of any one or more of
the foregoing wholly owned thereby, which is performed after 1960
and after the calendar quarter in which the Secretary of the
Treasury receives a certification by the Governor of Guam that
legislation has been enacted by the Government of Guam expressing
its desire to have the insurance system established by title II of
the Social Security Act, section 401 et seq. of Title 42, The
Public Health and Welfare, extended to the officers and employees
of such Government and such political subdivisions and
instrumentalities, and (2) service in the employ of the Government
of American Samoa or any political subdivision thereof or any
instrumentality of any one or more of the foregoing wholly owned
thereby, which is performed after 1960 and after the calendar
quarter in which the Secretary of the Treasury receives a
certification by the Governor of American Samoa that the Government
of American Samoa desires to have the insurance system established
by title II of the Social Security Act, section 401 et seq. of
Title 42, extended to the officers and employees of such Government
and such political subdivisions and instrumentalities, see section
103(v)(1) of Pub. L. 86-778, set out as a note under section 402 of
Title 42.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in section 6601 of this title.
-End-
-CITE-
26 USC Sec. 6206 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6206. Special rules applicable to excessive claims under
sections 6420, 6421, and 6427
-STATUTE-
Any portion of a payment made under section 6420, 6421, or 6427
which constitutes an excessive amount (as defined in section
6675(b)), and any civil penalty provided by section 6675, may be
assessed and collected as if it were a tax imposed by section 4081
(with respect to payments under sections 6420 and 6421), or 4041,
4081, or 4091 (with respect to payments under section 6427) and as
if the person who made the claim were liable for such tax. The
period for assessing any such portion, and for assessing any such
penalty, shall be 3 years from the last day prescribed for the
filing of the claim under section 6420, 6421, or 6427, as the case
may be.
-SOURCE-
(Added Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended
June 29, 1956, ch. 462, title II, Sec. 208(d)(1), 70 Stat. 396;
Pub. L. 89-44, title II, Sec. 202(c)(2)(A), June 21, 1965, 79 Stat.
139; Pub. L. 91-258, title II, Sec. 207(d)(3), May 21, 1970, 84
Stat. 248; Pub. L. 97-424, title V, Sec. 515(b)(3)(A), Jan. 6,
1983, 96 Stat. 2181; Pub. L. 100-203, title X, Sec. 10502(d)(5),
Dec. 22, 1987, 101 Stat. 1330-444; Pub. L. 103-66, title XIII, Sec.
13242(d)(14), Aug. 10, 1993, 107 Stat. 524.)
-MISC1-
PRIOR PROVISIONS
A prior section 6206 was renumbered 6207 of this title.
AMENDMENTS
1993 - Pub. L. 103-66 substituted "4041, 4081, or 4091" for "4041
or 4091".
1987 - Pub. L. 100-203 substituted "or 4041 or 4091" for "or
4041".
1983 - Pub. L. 97-424 struck out reference to section 6424 in
section catchline, and in text struck out "4091 (with respect to
payments under section 6424)," after "6421),", and "6424," wherever
appearing.
1970 - Pub. L. 91-258 inserted reference to section 6427 in
section catchline, inserted reference to section 6427 in first and
second sentences, and substituted "by section 4081 (with respect to
payments under sections 6420 and 6421), 4091 (with respect to
payments under section 6424), or 4041 (with respect to payments
under section 6427)" for "by section 4081 (or, in the case of
lubricating oil, by section 4091)", in first sentence,
respectively.
1965 - Pub. L. 89-44 struck out "6420 and 6421" wherever
appearing in section catchline and text and substituted therefor
"6420, 6421, and 6424" and inserted "(or, in the case of
lubricating oil, by section 4091)" after "4081" in text.
1956 - Act June 29, 1956, inserted reference to excessive claims
under section 6421 in section catchline and text.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103-66 effective Jan. 1, 1994, see section
13242(e) of Pub. L. 103-66, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by Pub. L. 100-203 applicable to sales after Mar. 31,
1988, see section 10502(e) of Pub. L. 100-203, set out as a note
under section 40 of this title.
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by Pub. L. 97-424 applicable with respect to articles
sold after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set
out as a note under section 34 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-258 effective July 1, 1970, see section
211(a) of Pub. L. 91-258, set out as a note under section 4041 of
this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section
701(a)(1), (2) of Pub. L. 89-44, set out as a note under section
4161 of this title.
EFFECTIVE DATE OF 1956 AMENDMENT
Amendment by act June 29, 1956, effective June 29, 1956, see
section 211 of act June 29, 1956, set out as a note under section
4041 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 6504, 6675 of this title.
-End-
-CITE-
26 USC Sec. 6207 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter A - In General
-HEAD-
Sec. 6207. Cross references
-STATUTE-
(1) For prohibition of suits to restrain assessment of any
tax, see section 7421.
(2) For prohibition of assessment of taxes against insolvent
banks, see section 7507.
(3) For assessment where property subject to tax has been
sold in a distraint proceeding without the tax having been
assessed prior to such sale, see section 6342.
(4) For assessment with respect to taxes required to be paid
by chapter 52, see section 5703.
(5) For assessment in case of distilled spirits removed from
place where distilled and not deposited in bonded warehouse,
see section 5006(c).
(6) For period of limitation upon assessment, see chapter 66.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 769, Sec. 6206; renumbered Sec.
6207, Apr. 2, 1956, ch. 160, Sec. 4(b)(1), 70 Stat. 90; amended
Pub. L. 85-859, title II, Sec. 204(2), (3), Sept. 2, 1958, 72 Stat.
1428; Pub. L. 94-455, title XIX, Sec. 1906(a)(14), Oct. 4, 1976, 90
Stat. 1825.)
-MISC1-
AMENDMENTS
1976 - Par. (7). Pub. L. 94-455 struck out par. (7) relating to
cross reference for assessment under the provisions of the Tariff
Act of 1930.
1958 - Par. (4). Pub. L. 85-859, Sec. 204(2), substituted "with
respect to taxes required to be paid by chapter 52, see section
5703" for "in case of sale or removal of tobacco, snuff, cigars,
and cigarettes without the use of the proper stamps, see section
5703(d)".
Pars. (6) to (9). Pub. L. 85-859, Sec. 204(3), redesignated pars.
(8) and (9) as (6) and (7), respectively, and struck out former
pars. (6) and (7) which contained cross references relating to
assessments in case of certain spirits subject to excessive leakage
and to assessment of deficiencies in production of distilled
spirits.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by Pub. L. 85-859 effective Sept. 3, 1958, see section
210(a)(1) of Pub. L. 85-859, set out as an Effective Date note
under section 5001 of this title.
-End-
-CITE-
26 USC Subchapter B - Deficiency Procedures in the Case
of Income, Estate, Gift, and Certain Excise
Taxes 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
-HEAD-
SUBCHAPTER B - DEFICIENCY PROCEDURES IN THE CASE OF INCOME, ESTATE,
GIFT, AND CERTAIN EXCISE TAXES
-MISC1-
Sec.
6211. Definition of a deficiency.
6212. Notice of deficiency.
6213. Restrictions applicable to deficiencies; petition to
Tax Court.
6214. Determinations by Tax Court.
6215. Assessment of deficiency found by Tax Court.
6216. Cross references.
AMENDMENTS
1969 - Pub. L. 91-172, title I, Sec. 101(j)(62), Dec. 30, 1969,
83 Stat. 532, inserted reference to certain excise taxes in
subchapter heading.
-SECREF-
SUBCHAPTER REFERRED TO IN OTHER SECTIONS
This subchapter is referred to in sections 32, 6230, 6234, 6241,
6601, 6662, 6665, 6677, 6679, 6682, 6693, 6696, 6697, 6698, 6703,
6706, 6713, 6716, 7463, 7611 of this title.
-End-
-CITE-
26 USC Sec. 6211 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
-HEAD-
Sec. 6211. Definition of a deficiency
-STATUTE-
(a) In general
For purposes of this title in the case of income, estate, and
gift taxes imposed by subtitles A and B and excise taxes imposed by
chapters 41, 42, 43, and 44 the term "deficiency" means the amount
by which the tax imposed by subtitle A or B, or chapter 41, 42, 43,
or 44 exceeds the excess of -
(1) the sum of
(A) the amount shown as the tax by the taxpayer upon his
return, if a return was made by the taxpayer and an amount was
shown as the tax by the taxpayer thereon, plus
(B) the amounts previously assessed (or collected without
assessment) as a deficiency, over -
(2) the amount of rebates, as defined in subsection (b)(2),
made.
(b) Rules for application of subsection (a)
For purposes of this section -
(1) The tax imposed by subtitle A and the tax shown on the
return shall both be determined without regard to payments on
account of estimated tax, without regard to the credit under
section 31, without regard to the credit under section 33, and
without regard to any credits resulting from the collection of
amounts assessed under section 6851 or 6852 (relating to
termination assessments).
(2) The term "rebate" means so much of an abatement, credit,
refund, or other repayment, as was made on the ground that the
tax imposed by subtitle A or B or chapter 41, 42, 43, or 44 was
less than the excess of the amount specified in subsection (a)(1)
over the rebates previously made.
(3) The computation by the Secretary, pursuant to section 6014,
of the tax imposed by chapter 1 shall be considered as having
been made by the taxpayer and the tax so computed considered as
shown by the taxpayer upon his return.
(4) For purposes of subsection (a) -
(A) any excess of the sum of the credits allowable under
sections 24(d), 32, and 34 over the tax imposed by subtitle A
(determined without regard to such credits), and
(B) any excess of the sum of such credits as shown by the
taxpayer on his return over the amount shown as the tax by the
taxpayer on such return (determined without regard to such
credits),
shall be taken into account as negative amounts of tax.
(c) Coordination with subchapters C and D
In determining the amount of any deficiency for purposes of this
subchapter, adjustments to partnership items shall be made only as
provided in subchapters C and D.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 89-44, title VIII,
Sec. 809(d)(5)(A), June 21, 1965, 79 Stat. 168; Pub. L. 89-368,
title I, Sec. 102(b)(4), Mar. 15, 1966, 80 Stat. 64; Pub. L.
91-172, title I, Sec. 101(f)(1), (j)(39), Dec. 30, 1969, 83 Stat.
524, 530; Pub. L. 93-406, title II, Sec. 1016(a)(9), Sept. 2, 1974,
88 Stat. 929; Pub. L. 94-455, title XII, Sec. 1204(c)(4), title
XIII, Sec. 1307(d)(2)(E), (F)(i), title XVI, Sec. 1605(b)(4), title
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1698, 1728, 1754,
1834; Pub. L. 96-223, title I, Sec. 101(f)(1)(A), (B), (2), (3),
Apr. 2, 1980, 94 Stat. 252; Pub. L. 98-369, div. A, title IV, Sec.
474(r)(33), July 18, 1984, 98 Stat. 845; Pub. L. 100-203, title X,
Sec. 10713(b)(2)(B), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L.
100-418, title I, Sec. 1941(b)(2)(B)(i), (ii), (C), (D), Aug. 23,
1988, 102 Stat. 1323; Pub. L. 100-647, title I, Sec. 1015(r)(2),
Nov. 10, 1988, 102 Stat. 3572; Pub. L. 105-34, title XII, Sec.
1231(b), Aug. 5, 1997, 111 Stat. 1023; Pub. L. 105-206, title VI,
Sec. 6012(f), July 22, 1998, 112 Stat. 819; Pub. L. 106-554, Sec.
1(a)(7) [title III, Sec. 314(a)], Dec. 21, 2000, 114 Stat. 2763,
2763A-643.)
-MISC1-
AMENDMENTS
2000 - Subsec. (b)(4)(A). Pub. L. 106-554 substituted "sections
24(d), 32, and 34" for "sections 32 and 34".
1998 - Subsec. (c). Pub. L. 105-206 substituted "subchapters C
and D" for "subchapter C" in heading and in text.
1997 - Subsec. (c). Pub. L. 105-34 added subsec. (c).
1988 - Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(i), (C),
in introductory provisions, substituted "and 44" for "44, and 45"
and "or 44" for "44, or 45".
Subsec. (b)(2). Pub. L. 100-418, Sec. 1941(b)(2)(B)(ii),
substituted "or 44" for "44, or 45".
Subsec. (b)(4). Pub. L. 100-647, Sec. 1015(r)(2), amended par.
(4) generally. Prior to amendment, par. (4) read as follows: "The
tax imposed by subtitle A and the tax shown on the return shall
both be determined without regard to the credit under section 34,
unless, without regard to such credit, the tax imposed by subtitle
A exceeds the excess of the amount specified in subsection (a)(1)
over the amount specified in subsection (a)(2)."
Subsec. (b)(5), (6). Pub. L. 100-418, Sec. 1941(b)(2)(D), struck
out pars. (5) and (6) which read as follows:
"(5) The amount withheld under section 4995(a) from amounts
payable to any producer for crude oil removed during any taxable
period (as defined in section 4996(b)(7)) which is not otherwise
shown on a return by such producer shall be treated as tax shown by
the producer on a return for the taxable period.
"(6) Any liability to pay amounts required to be withheld under
section 4995(a) shall not be treated as a tax imposed by chapter
45."
1987 - Subsec. (b)(1). Pub. L. 100-203 inserted reference to
section 6852.
1984 - Subsec. (b)(1). Pub. L. 98-369, Sec. 474(r)(33)(A),
substituted "without regard to the credit under section 33" for
"without regard to so much of the credit under section 32 as
exceeds 2 percent of the interest on obligations described in
section 1451".
Subsec. (b)(4). Pub. L. 98-369, Sec. 474(r)(33)(B), substituted
"section 34" for "section 39".
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(A), (2),
inserted references to chapter 45 in provisions preceding par. (1).
Subsec. (b)(2). Pub. L. 96-223, Sec. 101(f)(1)(B), inserted
reference to chapter 45.
Subsec. (b)(5), (6). Pub. L. 96-223, Sec. 101(f)(3), added pars.
(5) and (6).
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1307(d)(2)(E), (F)(i),
1605(b)(4)(A), (B), substituted "chapters 41, 42, 43, and 44" for
"chapters 42 and 43" after "taxes imposed by" and "chapter 41, 42,
43, or 44" for "chapter 42 or 43" after "A or B, or".
Subsec. (b)(1). Pub. L. 94-455, Sec. 1204(c)(4), struck out "and"
after "31" and inserted ", and without regard to any credits
resulting from the collection of amounts assessed under section
6851 (relating to termination assessments)" after "section 1451".
Subsec. (b)(2). Pub. L. 94-455, Secs. 1307(d)(2)(F)(i),
1605(b)(4)(C), substituted "chapter 41, 42, 43, or 44" for "chapter
42 or 43" after "A or B or".
Subsec. (b)(3). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out
"or his delegate" after "Secretary".
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(9)(A), inserted
reference in introductory provisions to taxes imposed by chapter
43.
Subsec. (b)(2). Pub. L. 93-406, Sec. 1016(a)(9)(B), inserted
reference to taxes imposed by chapter 43.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(f)(1), inserted
references to excise taxes and chapter 42.
Subsec. (b)(2). Pub. L. 91-172, Sec. 101(j)(39), inserted
reference to chapter 42.
1966 - Subsec. (b)(1). Pub. L. 89-368 substituted "subtitle A"
for "chapter 1".
1965 - Subsec. (b)(4). Pub. L. 89-44 added par. (4).
EFFECTIVE DATE OF 2000 AMENDMENT
Amendment by Pub. L. 106-554 effective as if included in the
provisions of the Taxpayer Relief Act of 1997, Pub. L. 105-34, to
which such amendment relates, see section 1(a)(7) [title III, Sec.
314(g)] of Pub. L. 106-554, set out as a note under section 56 of
this title.
EFFECTIVE DATE OF 1998 AMENDMENT
Amendment by Pub. L. 105-206 effective, except as otherwise
provided, as if included in the provisions of the Taxpayer Relief
Act of 1997, Pub. L. 105-34, to which such amendment relates, see
section 6024 of Pub. L. 105-206, set out as a note under section 1
of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1231(d) of Pub. L. 105-34 provided that: "The amendments
made by this section [enacting section 6234 of this title and
amending this section] shall apply to partnership taxable years
ending after the date of the enactment of this Act [Aug. 5, 1997]."
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100-647 applicable to notices of
deficiencies mailed after Nov. 10, 1988, see section 1015(r)(4) of
Pub. L. 100-647, set out as a note under section 6201 of this
title.
Amendment by Pub. L. 100-418 applicable to crude oil removed from
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable to taxable years beginning
after Dec. 31, 1983, and to carrybacks from such years, see section
475(a) of Pub. L. 98-369, set out as a note under section 21 of
this title.
EFFECTIVE DATE OF 1980 AMENDMENT
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(4) of Pub. L. 94-455 applicable to
action taken under section 6851, 6861, or 6862 of this title where
the notice and demand takes place after Feb. 28, 1977, see section
1204(d) of Pub. L. 94-455, as amended, set out as a note under
section 6851 of this title.
Amendment by section 1307(d)(2)(E), (F)(i) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(4) of Pub. L.
94-455, see section 1608(d)(1) of Pub. L. 94-455, set out as a note
under section 856 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89-368 applicable with respect to taxable
years beginning after Dec. 31, 1966, see section 102(d) of Pub. L.
89-368, set out as a note under section 6654 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable to taxable years beginning
on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set
out as a note under section 6420 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1314, 6213, 6234, 6503,
6601, 6662, 6665, 6861 of this title.
-End-
-CITE-
26 USC Sec. 6212 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
-HEAD-
Sec. 6212. Notice of deficiency
-STATUTE-
(a) In general
If the Secretary determines that there is a deficiency in respect
of any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44
he is authorized to send notice of such deficiency to the taxpayer
by certified mail or registered mail. Such notice shall include a
notice to the taxpayer of the taxpayer's right to contact a local
office of the taxpayer advocate and the location and phone number
of the appropriate office.
(b) Address for notice of deficiency
(1) Income and gift taxes and certain excise taxes
In the absence of notice to the Secretary under section 6903 of
the existence of a fiduciary relationship, notice of a deficiency
in respect of a tax imposed by subtitle A, chapter 12, chapter
41, chapter 42, chapter 43, or chapter 44 if mailed to the
taxpayer at his last known address, shall be sufficient for
purposes of subtitle A, chapter 12, chapter 41, chapter 42,
chapter 43, chapter 44, and this chapter even if such taxpayer is
deceased, or is under a legal disability, or, in the case of a
corporation, has terminated its existence.
(2) Joint income tax return
In the case of a joint income tax return filed by husband and
wife, such notice of deficiency may be a single joint notice,
except that if the Secretary has been notified by either spouse
that separate residences have been established, then, in lieu of
the single joint notice, a duplicate original of the joint notice
shall be sent by certified mail or registered mail to each spouse
at his last known address.
(3) Estate tax
In the absence of notice to the Secretary under section 6903 of
the existence of a fiduciary relationship, notice of a deficiency
in respect of a tax imposed by chapter 11, if addressed in the
name of the decedent or other person subject to liability and
mailed to his last known address, shall be sufficient for
purposes of chapter 11 and of this chapter.
(c) Further deficiency letters restricted
(1) General rule
If the Secretary has mailed to the taxpayer a notice of
deficiency as provided in subsection (a), and the taxpayer files
a petition with the Tax Court within the time prescribed in
section 6213(a), the Secretary shall have no right to determine
any additional deficiency of income tax for the same taxable
year, of gift tax for the same calendar year, of estate tax in
respect of the taxable estate of the same decedent, of chapter 41
tax for the same taxable year, of chapter 43 tax for the same
taxable year, of chapter 44 tax for the same taxable year, of
section 4940 tax for the same taxable year, or of chapter 42 tax,
(other than under section 4940) with respect to any act (or
failure to act) to which such petition relates, except in the
case of fraud, and except as provided in section 6214(a)
(relating to assertion of greater deficiencies before the Tax
Court), in section 6213(b)(1) (relating to mathematical or
clerical errors), in section 6851 or 6852 (relating to
termination assessments), or in section 6861(c) (relating to the
making of jeopardy assessments).
(2) Cross references
For assessment as a deficiency notwithstanding the
prohibition of further deficiency letters, in the case of -
(A) Deficiency attributable to change of treatment with
respect to itemized deductions, see section 63(e)(3).
(B) Deficiency attributable to gain on involuntary
conversion, see section 1033(a)(2)(C) and (D).
(C) Deficiency attributable to activities not engaged in
for profit, see section 183(e)(4).
For provisions allowing determination of tax in title 11
cases, see section 505(a) of title 11 of the United States
Code.
(d) Authority to rescind notice of deficiency with taxpayer's
consent
The Secretary may, with the consent of the taxpayer, rescind any
notice of deficiency mailed to the taxpayer. Any notice so
rescinded shall not be treated as a notice of deficiency for
purposes of subsection (c)(1) (relating to further deficiency
letters restricted), section 6213(a) (relating to restrictions
applicable to deficiencies; petition to Tax Court), and section
6512(a) (relating to limitations in case of petition to Tax Court),
and the taxpayer shall have no right to file a petition with the
Tax Court based on such notice. Nothing in this subsection shall
affect any suspension of the running of any period of limitations
during any period during which the rescinded notice was
outstanding.
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 85-866, title I,
Secs. 76, 89(b), Sept. 2, 1958, 72 Stat. 1661, 1665; Pub. L.
88-272, title I, Sec. 112(d)(1), Feb. 26, 1964, 78 Stat. 24; Pub.
L. 91-172, title I, Sec. 101(f)(2), (j)(40), (41), Dec. 30, 1969,
83 Stat. 524, 530; Pub. L. 91-614, title I, Sec. 102(d)(5), Dec.
31, 1970, 84 Stat. 1842; Pub. L. 93-406, title II, Sec.
1016(a)(10), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title II,
Sec. 214(b), title XII, Secs. 1204(c)(5), 1206(c)(3), title XIII,
Sec. 1307(d)(2)(F)(ii), (G), title XVI, Sec. 1605(b)(5), title XIX,
Secs. 1901(b)(31)(C), (37)(C), 1906(b)(13)(A), Oct. 4, 1976, 90
Stat. 1549, 1698, 1704, 1728, 1754, 1800, 1803, 1834; Pub. L.
95-30, title I, Sec. 101(d)(15), May 23, 1977, 91 Stat. 134; Pub.
L. 95-600, title IV, Sec. 405(c)(5), title VII, Sec. 701(t)(3)(C),
Nov. 6, 1978, 92 Stat. 2871, 2912; Pub. L. 96-223, title I, Sec.
101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252, 253; Pub. L.
96-589, Sec. 6(d)(2), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97-34,
title IV, Sec. 442(d)(4), Aug. 13, 1981, 95 Stat. 323; Pub. L.
99-514, title I, Sec. 104(b)(17), title XV, Sec. 1562(a), Oct. 22,
1986, 100 Stat. 2106, 2761; Pub. L. 100-203, title X, Sec.
10713(b)(2)(C), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100-418,
title I, Sec. 1941(b)(2)(B)(iii), (E), (F), Aug. 23, 1988, 102
Stat. 1323; Pub. L. 100-647, title I, Sec. 1015(m), Nov. 10, 1988,
102 Stat. 3572; Pub. L. 105-34, title III, Sec. 312(d)(12), Aug. 5,
1997, 111 Stat. 840; Pub. L. 105-206, title I, Sec. 1102(b), July
22, 1998, 112 Stat. 703.)
-MISC1-
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206 inserted at end "Such notice
shall include a notice to the taxpayer of the taxpayer's right to
contact a local office of the taxpayer advocate and the location
and phone number of the appropriate office."
1997 - Subsec. (c)(2)(C) to (E). Pub. L. 105-34, which directed
the amendment of par. (2) by striking out subpar. (C) and
redesignating succeeding subpars. accordingly, was executed by
redesignating subpar. (E) as (C) and striking out former subpar.
(C). Prior to amendment, subpar. (C) read as follows: "Deficiency
attributable to gain on sale or exchange of principal residence,
see section 1034(j)." Former subpar. (D) was repealed previously.
1988 - Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(iii),
substituted "or 44" for "44, or 45".
Subsec. (b)(1). Pub. L. 100-418, Sec. 1941(b)(2)(E), substituted
"or chapter 44" for "chapter 44, or chapter 45" and "chapter 44,
and this chapter" for "chapter 44, chapter 45, and this chapter".
Subsec. (c)(1). Pub. L. 100-418, Sec. 1941(b)(2)(F), substituted
"or of chapter 42 tax" for "of chapter 42 tax" and struck out ", or
of chapter 45 tax for the same taxable period" after "such petition
relates".
Subsec. (d). Pub. L. 100-647 inserted sentence at end that
nothing in this subsection shall affect suspension of running of
period of limitations during period during which rescinded notice
was outstanding.
1987 - Subsec. (c)(1). Pub. L. 100-203 inserted reference to
section 6852.
1986 - Subsec. (c)(2)(A). Pub. L. 99-514, Sec. 104(b)(17),
amended subpar. (A) generally, substituting ", see section
63(e)(3)" for "and zero bracket amount, see section 63(g)(5)".
Subsec. (d). Pub. L. 99-514, Sec. 1562(a), added subsec. (d).
1981 - Subsec. (c)(1). Pub. L. 97-34 substituted "calendar year"
for "calendar quarter".
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(C), inserted
reference to chapter 45.
Subsec. (b)(1). Pub. L. 96-223, Sec. 101(f)(4), substituted "and
certain excise taxes" for "taxes imposed by chapter 42" in section
catchline and inserted references to chapter 45 in two places in
text.
Subsec. (c)(1). Pub. L. 96-223, Sec. 101(f)(5), substituted "of
chapter 42 tax" for "or of chapter 42 tax" and inserted ", or of
chapter 45 tax for the same taxable period" after "to which such
petition relates".
Subsec. (c)(2). Pub. L. 96-589 inserted cross reference to
section 505(a) of title 11 for provisions allowing determination of
tax in title 11 cases.
1978 - Subsec. (c)(1). Pub. L. 95-600, Sec. 701(t)(3)(C),
substituted "same taxable year" for "same taxable years" in two
places.
Subsec. (c)(2)(C). Pub. L. 95-600, Sec. 405(c)(5), substituted
"principal residence" for "personal residence".
1977 - Subsec. (c)(2)(A). Pub. L. 95-30 substituted "change of
treatment with respect to itemized deductions and zero bracket
amount, see section 63(g)(5)" for "change of election with respect
to the standard deduction where taxpayer and his spouse made
separate returns, see section 144(b)".
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1307(d)(2)(F)(ii),
1605(b)(5)(A), 1906(b)(13)(A), struck out "or his delegate" after
"Secretary", and substituted "chapter 41, 42, 43, or 44" for
"chapter 42 or 43".
Subsec. (b)(1). Pub. L. 94-455, Secs. 1307(d)(2)(G)(i),
1605(b)(5)(B), (C), 1906(b)(13)(A), struck out "or his delegate"
after "Secretary", and substituted "chapter 41, chapter 42, chapter
43, or chapter 44" for "chapter 42, or chapter 43", and "chapter
41, chapter 42, chapter 43, chapter 44, and this chapter" for
"chapter 42, chapter 43, and this chapter".
Subsec. (c)(1). Pub. L. 94-455, Secs. 1204(c)(5), 1206(c)(3),
1307(d)(2)(G)(ii), 1605(b)(5)(D), 1906(b)(13)(A), struck out "or
his delegate" after "Secretary" wherever appearing, substituted "of
chapter 41 tax for the same taxable year, of chapter 43 tax for the
same taxable years, of chapter 44 tax for the same taxable years"
for "of chapter 43 tax for the same taxable years", and "(relating
to mathematical or clerical errors), in section 6851 (relating to
termination assessments)" for "(relating to mathematical errors)".
Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1901(b)(31)(C),
substituted "1033(a)(2)(C) and (D)" for "1033(a)(3)(C) and (D)".
Subsec. (c)(2)(D). Pub. L. 94-455, Sec. 1901(b)(37)(C), struck
out subsec. (c)(2)(D) which set forth a cross reference to section
1335 of this title relating to a deficiency attributable to war
loss recoveries where prior benefit rule is elected.
Subsec. (c)(2)(E). Pub. L. 94-455, Sec. 214(b), added subpar.
(E).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(10)(A), inserted
reference to taxes imposed by chapter 43.
Subsec. (b)(1). Pub. L. 93-406, Sec. 1016(a)(10)(B), (C),
inserted reference to chapter 43 in two places.
Subsec. (c)(1). Pub. L. 93-406, Sec. 1016(a)(10)(D), substituted
"of the same decedent, of chapter 43 tax for the same taxable
years," for "of the same decedent,".
1970 - Subsec. (c)(1). Pub. L. 91-614 substituted "calendar
quarter" for "calendar year".
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(40), inserted
reference to chapter 42.
Subsec. (b)(1). Pub. L. 91-172, Sec. 101(j)(41), inserted
reference to chapter 42 taxes in heading and text.
Subsec. (c)(1). Pub. L. 91-172, Sec. 101(f)(2), included section
4940 tax and chapter 42 tax (other than under section 4940), among
the classes of taxes with respect to which the Secretary cannot
determine additional deficiencies after the taxpayer has filed a
petition for redetermination of any deficiency about which he has
been notified.
1964 - Subsec. (c)(2)(A). Pub. L. 88-272 substituted "with
respect to the" for "to take".
1958 - Subsec. (a). Pub. L. 85-866, Sec. 89(b), inserted
"certified mail or" before "registered mail".
Subsec. (b)(1). Pub. L. 85-866, Sec. 76, substituted "subtitle A
or chapter 12" for "chapter 1 or 12" and "subtitle A, chapter 12,"
for "such chapter".
Subsec. (b)(2). Pub. L. 85-866, Sec. 89(b), inserted "certified
mail or" before "registered mail".
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 applicable to sales and exchanges
after May 6, 1997, with certain exceptions, see section 312(d) of
Pub. L. 105-34, set out as a note under section 121 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by 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.
Amendment by Pub. L. 100-418 applicable to crude oil removed from
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(b)(17) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1562(b) of Pub. L. 99-514 provided that: "The amendment
made by this section [amending this section] shall apply to notices
of deficiency issued on or after January 1, 1986."
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to gifts made
after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 405(c)(5) of Pub. L. 95-600 applicable to
sales and exchanges of residences after July 26, 1978, in taxable
years ending after such date, see section 405(d) of Pub. L. 95-600,
set out as a note under section 1038 of this title.
Amendment by section 701(t)(3)(C) of Pub. L. 95-600 effective
Oct. 4, 1976, see section 701(t)(5) of Pub. L. 95-600, set out as a
note under section 859 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 214(b) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1969, except that such
amendments shall not apply to any taxable year ending before Oct.
4, 1976 with respect to which the period for assessing a deficiency
has expired before Oct. 4, 1976, see section 214(c) of Pub. L.
94-455, set out as a note under section 183 of this title.
Amendment by section 1204(c)(5) of Pub. L. 94-455 applicable with
respect to action taken under section 6851, 6861, or 6862 of this
title where the notice and demand takes place after Feb. 28, 1977,
see section 1204(d) of Pub. L. 94-455, as amended, set out as a
note under section 6851 of this title.
Amendment by section 1206(c)(3) of Pub. L. 94-455 applicable to
returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L.
94-455, set out as a note under section 6213 of this title.
Amendment by section 1307(d)(2)(F)(ii), (G) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(5) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
Amendment by section 1901(b)(31)(C), (37)(C) of Pub. L. 94-455
applicable to taxable years beginning after Dec. 31, 1976, see
section 1901(d) of Pub. L. 94-455, set out as a note under section
2 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of
this title, effective with respect to taxable years beginning after
Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note
under section 1 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 76 of Pub. L. 85-866 effective Aug. 17,
1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Amendment by section 89(b) of Pub. L. 85-866 applicable only if
mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L.
85-866, set out as a note under section 7502 of this title.
NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR FILING TAX COURT
PETITION
Pub. L. 105-206, title III, Sec. 3463(a), July 22, 1998, 112
Stat. 767, provided that: "The Secretary of the Treasury or the
Secretary's delegate shall include on each notice of deficiency
under section 6212 of the Internal Revenue Code of 1986 the date
determined by such Secretary (or delegate) as the last day on which
the taxpayer may file a petition with the Tax Court."
[Section 3463(a) of Pub. L. 105-206, set out above, applicable to
notices mailed after Dec. 31, 1998, see section 3463(c) of Pub. L.
105-206, set out as an Effective Date of 1998 Amendment note under
section 6213 of this title.]
EXPLANATIONS OF APPEALS AND COLLECTION PROCESS
Pub. L. 105-206, title III, Sec. 3504, July 22, 1998, 112 Stat.
771, provided that: "The Secretary of the Treasury or the
Secretary's delegate shall, as soon as practicable, but not later
than 180 days after the date of the enactment of this Act [July 22,
1998], include with any first letter of proposed deficiency which
allows the taxpayer an opportunity for administrative review in the
Internal Revenue Service Office of Appeals an explanation of the
entire process from examination through collection with respect to
such proposed deficiency, including the assistance available to the
taxpayer from the National Taxpayer Advocate at various points in
the process."
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1033, 1311, 2513, 4941,
4942, 4943, 4945, 4951, 4952, 4955, 4958, 4963, 4975, 6013, 6040,
6155, 6213, 6234, 6404, 6503, 6512, 6621, 6672, 6851, 6861, 6901,
7421, 7422, 7463, 7522 of this title; title 29 section 1342.
-End-
-CITE-
26 USC Sec. 6213 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
-HEAD-
Sec. 6213. Restrictions applicable to deficiencies; petition to Tax
Court
-STATUTE-
(a) Time for filing petition and restriction on assessment
Within 90 days, or 150 days if the notice is addressed to a
person outside the United States, after the notice of deficiency
authorized in section 6212 is mailed (not counting Saturday,
Sunday, or a legal holiday in the District of Columbia as the last
day), the taxpayer may file a petition with the Tax Court for a
redetermination of the deficiency. Except as otherwise provided in
section 6851, 6852, or 6861 no assessment of a deficiency in
respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43,
or 44 and no levy or proceeding in court for its collection shall
be made, begun, or prosecuted until such notice has been mailed to
the taxpayer, nor until the expiration of such 90-day or 150-day
period, as the case may be, nor, if a petition has been filed with
the Tax Court, until the decision of the Tax Court has become
final. Notwithstanding the provisions of section 7421(a), the
making of such assessment or the beginning of such proceeding or
levy during the time such prohibition is in force may be enjoined
by a proceeding in the proper court, including the Tax Court, and a
refund may be ordered by such court of any amount collected within
the period during which the Secretary is prohibited from collecting
by levy or through a proceeding in court under the provisions of
this subsection. The Tax Court shall have no jurisdiction to enjoin
any action or proceeding or order any refund under this subsection
unless a timely petition for a redetermination of the deficiency
has been filed and then only in respect of the deficiency that is
the subject of such petition. Any petition filed with the Tax Court
on or before the last date specified for filing such petition by
the Secretary in the notice of deficiency shall be treated as
timely filed.
(b) Exceptions to restrictions on assessment
(1) Assessments arising out of mathematical or clerical errors
If the taxpayer is notified that, on account of a mathematical
or clerical error appearing on the return, an amount of tax in
excess of that shown on the return is due, and that an assessment
of the tax has been or will be made on the basis of what would
have been the correct amount of tax but for the mathematical or
clerical error, such notice shall not be considered as a notice
of deficiency for the purposes of subsection (a) (prohibiting
assessment and collection until notice of the deficiency has been
mailed), or of section 6212(c)(1) (restricting further deficiency
letters), or of section 6512(a) (prohibiting credits or refunds
after petition to the Tax Court), and the taxpayer shall have no
right to file a petition with the Tax Court based on such notice,
nor shall such assessment or collection be prohibited by the
provisions of subsection (a) of this section. Each notice under
this paragraph shall set forth the error alleged and an
explanation thereof.
(2) Abatement of assessment of mathematical or clerical errors
(A) Request for abatement
Notwithstanding section 6404(b), a taxpayer may file with the
Secretary within 60 days after notice is sent under paragraph
(1) a request for an abatement of any assessment specified in
such notice, and upon receipt of such request, the Secretary
shall abate the assessment. Any reassessment of the tax with
respect to which an abatement is made under this subparagraph
shall be subject to the deficiency procedures prescribed by
this subchapter.
(B) Stay of collection
In the case of any assessment referred to in paragraph (1),
notwithstanding paragraph (1), no levy or proceeding in court
for the collection of such assessment shall be made, begun, or
prosecuted during the period in which such assessment may be
abated under this paragraph.
(3) Assessments arising out of tentative carryback or refund
adjustments
If the Secretary determines that the amount applied, credited,
or refunded under section 6411 is in excess of the overassessment
attributable to the carryback or the amount described in section
1341(b)(1) with respect to which such amount was applied,
credited, or refunded, he may assess without regard to the
provisions of paragraph (2) the amount of the excess as a
deficiency as if it were due to a mathematical or clerical error
appearing on the return.
(4) Assessment of amount paid
Any amount paid as a tax or in respect of a tax may be assessed
upon the receipt of such payment notwithstanding the provisions
of subsection (a). In any case where such amount is paid after
the mailing of a notice of deficiency under section 6212, such
payment shall not deprive the Tax Court of jurisdiction over such
deficiency determined under section 6211 without regard to such
assessment.
(c) Failure to file petition
If the taxpayer does not file a petition with the Tax Court
within the time prescribed in subsection (a), the deficiency,
notice of which has been mailed to the taxpayer, shall be assessed,
and shall be paid upon notice and demand from the Secretary.
(d) Waiver of restrictions
The taxpayer shall at any time (whether or not a notice of
deficiency has been issued) have the right, by a signed notice in
writing filed with the Secretary, to waive the restrictions
provided in subsection (a) on the assessment and collection of the
whole or any part of the deficiency.
(e) Suspension of filing period for certain excise taxes
The running of the time prescribed by subsection (a) for filing a
petition in the Tax Court with respect to the taxes imposed by
section 4941 (relating to taxes on self-dealing), 4942 (relating to
taxes on failure to distribute income), 4943 (relating to taxes on
excess business holdings), 4944 (relating to investments which
jeopardize charitable purpose), 4945 (relating to taxes on taxable
expenditures), 4951 (relating to taxes on self-dealing), or 4952
(relating to taxes on taxable expenditures), 4955 (relating to
taxes on political expenditures), 4958 (relating to private excess
benefit), 4971 (relating to excise taxes on failure to meet minimum
funding standard), 4975 (relating to excise taxes on prohibited
transactions) shall be suspended for any period during which the
Secretary has extended the time allowed for making correction under
section 4963(e).
(f) Coordination with title 11
(1) Suspension of running of period for filing petition in title
11 cases
In any case under title 11 of the United States Code, the
running of the time prescribed by subsection (a) for filing a
petition in the Tax Court with respect to any deficiency shall be
suspended for the period during which the debtor is prohibited by
reason of such case from filing a petition in the Tax Court with
respect to such deficiency, and for 60 days thereafter.
(2) Certain action not taken into account
For purposes of the second and third sentences of subsection
(a), the filing of a proof of claim or request for payment (or
the taking of any other action) in a case under title 11 of the
United States Code shall not be treated as action prohibited by
such second sentence.
(g) Definitions
For purposes of this section -
(1) Return
The term "return" includes any return, statement, schedule, or
list, and any amendment or supplement thereto, filed with respect
to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or
44.
(2) Mathematical or clerical error
The term "mathematical or clerical error" means -
(A) an error in addition, subtraction, multiplication, or
division shown on any return,
(B) an incorrect use of any table provided by the Internal
Revenue Service with respect to any return if such incorrect
use is apparent from the existence of other information on the
return,
(C) an entry on a return of an item which is inconsistent
with another entry of the same or another item on such return,
(D) an omission of information which is required to be
supplied on the return to substantiate an entry on the return,
(E) an entry on a return of a deduction or credit in an
amount which exceeds a statutory limit imposed by subtitle A or
B, or chapter 41, 42, 43, or 44, if such limit is expressed -
(i) as a specified monetary amount, or
(ii) as a percentage, ratio, or fraction,
and if the items entering into the application of such limit
appear on such return,
(F) an omission of a correct taxpayer identification number
required under section 32 (relating to the earned income
credit) to be included on a return,
(G) an entry on a return claiming the credit under section 32
with respect to net earnings from self-employment described in
section 32(c)(2)(A) to the extent the tax imposed by section
1401 (relating to self-employment tax) on such net earnings has
not been paid,
(H) an omission of a correct TIN required under section 21
(relating to expenses for household and dependent care services
necessary for gainful employment) or section 151 (relating to
allowance of deductions for personal exemptions),
(I) an omission of a correct TIN required under section 24(e)
(relating to child tax credit) to be included on a return,
(J) an omission of a correct TIN required under section
25A(g)(1) (relating to higher education tuition and related
expenses) to be included on a return,
(K) an omission of information required by section 32(k)(2)
(relating to taxpayers making improper prior claims of earned
income credit),
(L) the inclusion on a return of a TIN required to be
included on the return under section 21, 24, or 32 if -
(i) such TIN is of an individual whose age affects the
amount of the credit under such section, and
(ii) the computation of the credit on the return reflects
the treatment of such individual as being of an age different
from the individual's age based on such TIN, and
(M) the entry on the return claiming the credit under section
32 with respect to a child if, according to the Federal Case
Registry of Child Support Orders established under section
453(h) of the Social Security Act, the taxpayer is a
noncustodial parent of such child.
A taxpayer shall be treated as having omitted a correct TIN for
purposes of the preceding sentence if information provided by the
taxpayer on the return with respect to the individual whose TIN
was provided differs from the information the Secretary obtains
from the person issuing the TIN.
(h) Cross references
(1) For assessment as if a mathematical error on the return,
in the case of erroneous claims for income tax prepayment
credits, see section 6201(a)(3).
(2) For assessments without regard to restrictions imposed by
this section in the case of -
(A) Recovery of foreign income taxes, see section 905(c).
(B) Recovery of foreign estate tax, see section 2016.
(3) For provisions relating to application of this subchapter
in the case of certain partnership items, etc., see section
6230(a).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 771; Pub. L. 89-44, title VIII,
Sec. 809(d)(4)(B), June 21, 1965, 79 Stat. 168; Pub. L. 91-172,
title I, Sec. 101(f)(3), (j)(42), Dec. 30, 1969, 83 Stat. 524, 530;
Pub. L. 93-406, title II, Sec. 1016(a)(11), Sept. 2, 1974, 88 Stat.
930; Pub. L. 94-455, title XII, Secs. 1204(c)(6), 1206(a)-(c)(1),
title XIII, Sec. 1307(d)(2)(F)(iii), title XVI, Sec. 1605(b)(6),
title XIX, Secs. 1906(a)(15), (b)(13)(A), Oct. 4, 1976, 90 Stat.
1698, 1703, 1704, 1728, 1755, 1825, 1834; Pub. L. 95-227, Sec.
4(d)(1), (2), Feb. 10, 1978, 92 Stat. 23; Pub. L. 95-600, title V,
Sec. 504(b)(2), Nov. 6, 1978, 92 Stat. 2881; Pub. L. 96-223, title
I, Sec. 101(f)(1)(D), (E), Apr. 2, 1980, 94 Stat. 252; Pub. L.
96-589, Sec. 6(b)(1), Dec. 24, 1980, 94 Stat. 3407; Pub. L. 96-596,
Sec. 2(a)(4)(C), Dec. 24, 1980, 94 Stat. 3472; Pub. L. 97-248,
title IV, Sec. 402(c)(2), Sept. 3, 1982, 96 Stat. 667; Pub. L.
98-369, title III, Sec. 305(b)(4), title IV, Sec. 474(r)(34), July
18, 1984, 98 Stat. 784, 845; Pub. L. 99-514, title XVIII, Sec.
1875(d)(2)(B)(i), Oct. 22, 1986, 100 Stat. 2896; Pub. L. 100-203,
title X, Secs. 10712(c)(1), 10713(b)(2)(D), Dec. 22, 1987, 101
Stat. 1330-467, 1330-470; Pub. L. 100-418, title I, Sec.
1941(b)(2)(B)(iv), (v), Aug. 23, 1988, 102 Stat. 1323; Pub. L.
100-647, title I, Sec. 1015(r)(3), title VI, Sec. 6243(a), Nov. 10,
1988, 102 Stat. 3573, 3749; Pub. L. 101-239, title VII, Sec.
7811(k)(1), Dec. 19, 1989, 103 Stat. 2412; Pub. L. 104-168, title
XIII, Sec. 1311(c)(3), July 30, 1996, 110 Stat. 1478; Pub. L.
104-188, title I, Sec. 1615(c), Aug. 20, 1996, 110 Stat. 1853; Pub.
L. 104-193, title IV, Sec. 451(c), Aug. 22, 1996, 110 Stat. 2277;
Pub. L. 105-34, title I, Sec. 101(d)(2), title II, Sec. 201(b),
title X, Sec. 1085(a)(3), Aug. 5, 1997, 111 Stat. 799, 803, 956;
Pub. L. 105-206, title III, Secs. 3463(b), 3464(a), title VI, Sec.
6010(p)(3), July 22, 1998, 112 Stat. 767, 817; Pub. L. 105-277,
div. J, title III, Sec. 3003(a), (b), Oct. 21, 1998, 112 Stat.
2681-905; Pub. L. 107-16, title III, Sec. 303(g), June 7, 2001, 115
Stat. 56.)
-STATAMEND-
AMENDMENT OF SECTION
For termination of amendment by section 901 of Pub. L. 107-16,
see Effective and Termination Dates of 2001 Amendment note below.
-REFTEXT-
REFERENCES IN TEXT
Section 453(h) of the Social Security Act, referred to in subsec.
(g)(2)(M), is classified to section 653(h) of Title 42, The Public
Health and Welfare.
-MISC1-
AMENDMENTS
2001 - Subsec. (g)(2)(M). Pub. L. 107-16, Secs. 303(g), 901,
temporarily added subpar. (M). See Effective and Termination Dates
of 2001 Amendment note below.
1998 - Subsec. (a). Pub. L. 105-206, Sec. 3464(a), substituted ",
including the Tax Court, and a refund may be ordered by such court
of any amount collected within the period during which the
Secretary is prohibited from collecting by levy or through a
proceeding in court under the provisions of this subsection." for
", including the Tax Court." and "to enjoin any action or
proceeding or order any refund" for "to enjoin any action or
proceeding".
Pub. L. 105-206, Sec. 3463(b), inserted at end "Any petition
filed with the Tax Court on or before the last date specified for
filing such petition by the Secretary in the notice of deficiency
shall be treated as timely filed."
Subsec. (g)(2). Pub. L. 105-277, Sec. 3003(a), inserted
concluding provisions.
Subsec. (g)(2)(K). Pub. L. 105-206, Sec. 6010(p)(3), amended Pub.
L. 105-34, Sec. 1085(a)(3). See 1997 Amendment note below.
Subsec. (g)(2)(L). Pub. L. 105-277, Sec. 3003(b), added subpar.
(L).
1997 - Subsec. (g)(2)(I). Pub. L. 105-34, Sec. 101(d)(2), added
subpar. (I).
Subsec. (g)(2)(J). Pub. L. 105-34, Sec. 201(b), added subpar.
(J).
Subsec. (g)(2)(K). Pub. L. 105-34, Sec. 1085(a)(3), as amended by
Pub. L. 105-206, Sec. 6010(p)(3), added subpar. (K).
1996 - Subsec. (e). Pub. L. 104-168 inserted "4958 (relating to
private excess benefit)," before "4971".
Subsec. (g)(2)(F), (G). Pub. L. 104-193 added subpars. (F) and
(G).
Subsec. (g)(2)(H). Pub. L. 104-188 added subpar. (H).
1989 - Subsec. (h)(3), (4). Pub. L. 101-239 made technical
correction to directory language of Pub. L. 100-647, Sec.
1015(r)(3), see 1988 Amendment note below.
1988 - Subsec. (a). Pub. L. 100-647, Sec. 6243(a), substituted
for period at end ", including the Tax Court. The Tax Court shall
have no jurisdiction to enjoin any action or proceeding under this
subsection unless a timely petition for a redetermination of the
deficiency has been filed and then only in respect of the
deficiency that is the subject of such petition."
Pub. L. 100-418, Sec. 1941(b)(2)(B)(iv), substituted "or 44" for
"44, or 45".
Subsec. (g)(1), (2)(E). Pub. L. 100-418, Sec. 1941(b)(2)(B)(v),
substituted "or 44" for "44, or 45".
Subsec. (h)(3), (4). Pub. L. 100-647, Sec. 1015(r)(3), as amended
by Pub. L. 101-239, redesignated par. (4) as (3) and struck out
former par. (3) which read as follows: "For assessment as if a
mathematical error on the return, in the case of erroneous claims
for credits under section 32 or 34, see section 6201(a)(4)."
1987 - Subsec. (a). Pub. L. 100-203, Sec. 10713(b)(2)(D),
inserted reference to section 6852.
Subsec. (e). Pub. L. 100-203, Sec. 10712(c)(1), inserted "4955
(relating to taxes on political expenditures),".
1986 - Subsec. (h)(4). Pub. L. 99-514 amended par. (4) generally.
Prior to amendment, par. (4) read as follows: "For provision that
this subchapter shall not apply in the case of computational
adjustments attributable to partnership items, see section
6230(a)."
1984 - Subsec. (e). Pub. L. 98-369, Sec. 305(b)(4), substituted
"section 4963(e)" for "section 4962(e)".
Subsec. (h)(3). Pub. L. 98-369, Sec. 474(r)(34), substituted
"section 32 or 34" for "section 39".
1982 - Subsec. (h)(4). Pub. L. 97-248 added par. (4).
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(D), inserted
reference to chapter 45.
Subsec. (e). Pub. L. 96-596 substituted "section 4962(e)" for
"section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3),
4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)".
Subsec. (f). Pub. L. 96-589 added subsec. (f). Former subsec. (f)
redesignated (g).
Subsec. (f)(1), (2)(E). Pub. L. 96-223, Sec. 101(f)(1)(E),
inserted reference to chapter 45.
Subsecs. (g), (h). Pub. L. 96-589 redesignated former subsecs.
(f) and (g) as (g) and (h), respectively.
1978 - Subsec. (b)(3). Pub. L. 95-600 inserted "or refund" after
"carryback" in heading, and "or the amount described in section
1341(b)(1)" after "carryback" in text.
Subsec. (e). Pub. L. 95-227, Sec. 4(d)(1), inserted provisions
relating to sections 4951 and 4952 of this title, and substituted
"4975(f)(6)" for "4975(f)(4)".
Subsec. (f). Pub. L. 95-227, Sec. 4(d)(2), inserted references to
chapters 41 and 44.
1976 - Subsec. (a). Pub. L. 94-455, Secs. 1204(c)(6),
1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted "section 6851
or" before "section 6861" and references to chapter 41 and chapter
44 and substituted "United States" for "States of the Union and the
District of Columbia".
Subsec. (b)(1). Pub. L. 94-455, Sec. 1206(a)(2), substituted in
heading "Assessments arising out of mathematical or clerical
errors" for "Mathematical errors" and in text inserted "or
clerical" after "mathematical" in two places and inserted provision
that each notice under this paragraph shall set forth the error
alleged and an explanation thereof.
Subsec. (b)(2). Pub. L. 94-455, Sec. 1206(a)(2), added par. (2).
Former par. (2) redesignated (3).
Subsec. (b)(3). Pub. L. 94-455, Secs. 1206(a)(1), (c)(1),
1906(b)(13)(A), redesignated former par. (2) as (3), and as so
redesignated, struck out "or his delegate" after "Secretary" and
inserted "without regard to the provisions of paragraph (2)" after
"he may assess" and "or clerical" after "mathematical". Former par.
(3) redesignated (4).
Subsec. (b)(4). Pub. L. 94-455, Sec. 1206(a)(1), redesignated
former par. (3) as (4).
Subsecs. (c) to (e). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsecs. (f), (g). Pub. L. 94-455, Sec. 1206(b), added subsec.
(f) and redesignated former subsec. (f) as (g).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(11)(A), inserted
reference to tax imposed by chapter 43.
Subsec. (e). Pub. L. 93-406, Sec. 1016(a)(11)(B)-(D), substituted
"excise taxes" for "chapter 42 taxes" in heading, and in text
substituted "4945 (relating to taxes on taxable expenditures), 4971
(relating to excise taxes on failure to meet minimum funding
standard), 4975 (relating to excise tax on prohibited
transactions)" for "or 4945 (relating to taxes on taxable
expenditures)" and ", 4945(i)(2), 4971(c)(3), or 4975(f)(4)" for
"or 4945(h)(2)".
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(42), inserted
reference to chapter 42.
Subsecs. (e), (f). Pub. L. 91-172, Sec. 101(f)(3), added subsec.
(e) and redesignated former subsec. (e) as (f).
1965 - Subsec. (e)(3). Pub. L. 89-44 added par. (3).
EFFECTIVE AND TERMINATION DATES OF 2001 AMENDMENT
Amendment by Pub. L. 107-16 effective Jan. 1, 2004, see section
303(i) of Pub. L. 107-16, set out as a note under section 32 of
this title.
Amendment by Pub. L. 107-16 inapplicable to taxable, plan, or
limitation years beginning after Dec. 31, 2010, and the Internal
Revenue Code of 1986 to be applied and administered to such years
as if such amendment had never been enacted, see section 901 of
Pub. L. 107-16, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1998 AMENDMENTS
Pub. L. 105-277, div. J, title III, Sec. 3003(c), Oct. 21, 1998,
112 Stat. 2681-905, 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 [Oct. 21, 1998]."
Pub. L. 105-206, title III, Sec. 3463(c), July 22, 1998, 112
Stat. 767, provided that: "Subsection (a) and the amendment made by
subsection (b) [amending this section and enacting provisions set
out as a note under section 6212 of this title] shall apply to
notices mailed after December 31, 1998."
Pub. L. 105-206, title III, Sec. 3464(d), July 22, 1998, 112
Stat. 767, provided that: "The amendments made by this section
[amending this section and section 6512 of this title] shall take
effect on the date of the enactment of this Act [July 22, 1998]."
Amendment by section 6010(p)(3) of Pub. L. 105-206 effective,
except as otherwise provided, as if included in the provisions of
the Taxpayer Relief Act of 1997, Pub. L. 105-34, to which such
amendment relates, see section 6024 of Pub. L. 105-206, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by section 101(d)(2) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1997, see section 101(e) of
Pub. L. 105-34, set out as an Effective Date note under section 24
of this title.
Amendment by section 201(b) of Pub. L. 105-34 applicable to
expenses paid after Dec. 31, 1997 (in taxable years ending after
such date), for education furnished in academic periods beginning
after such date, see section 201(f) of Pub. L. 105-34, set out as
an Effective Date note under section 25A of this title.
Amendment by section 1085(a)(3) of Pub. L. 105-34 applicable to
taxable years beginning after Dec. 31, 1996, see section 1085(e)(1)
of Pub. L. 105-34, set out as a note under section 32 of this
title.
EFFECTIVE DATE OF 1996 AMENDMENTS
Amendment by Pub. L. 104-193 applicable with respect to returns
the due date for which (without regard to extensions) is more than
30 days after Aug. 22, 1996, see section 451(d) of Pub. L. 104-193,
set out as a note under section 32 of this title.
Amendment by Pub. L. 104-188 applicable with respect to returns
the due date for which, without regard to extensions, is on or
after the 30th day after Aug. 20, 1996, with special rule for 1995
and 1996, see section 1615(d) of Pub. L. 104-188, set out as a note
under section 21 of this title.
Amendment by Pub. L. 104-168 applicable to excess benefit
transactions occurring on or after Sept. 14, 1995, and not
applicable to any benefit arising from a transaction pursuant to
any written contract which was binding on Sept. 13, 1995, and at
all times thereafter before such transaction occurred, see section
1311(d)(1), (2) of Pub. L. 104-168, set out as a note under section
4955 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by section 1015(r)(3) of Pub. L. 100-647 applicable to
notices of deficiencies mailed after Nov. 10, 1988, see section
1015(r)(4) of Pub. L. 100-647, set out as a note under section 6201
of this title.
Section 6243(c) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and section 7482 of
this title] shall apply to orders entered after the date of the
enactment of this Act [Nov. 10, 1988]."
Amendment by Pub. L. 100-418 applicable to crude oil removed from
premises on or after Aug. 23, 1988, see section 1941(c) of Pub. L.
100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1987 AMENDMENT
Amendment by section 10712(c)(1) of Pub. L. 100-203 applicable to
taxable years beginning after Dec. 22, 1987, see section 10712(d)
of Pub. L. 100-203, set out as an Effective Date note under section
4955 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by Pub. L. 99-514 effective as if included in the Tax
Equity and Fiscal Responsibility Act of 1982, Pub. L. 97-248, see
section 1875(d)(2)(C) of Pub. L. 99-514, set out as a note under
section 6230 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by section 305(b)(4) of Pub. L. 98-369 applicable to
taxable events occurring after Dec. 31, 1984, see section 305(c) of
Pub. L. 98-369, set out as an Effective Date note under section
4962 of this title.
Amendment by section 474(r)(34) of Pub. L. 98-369 applicable to
taxable years beginning after Dec. 31, 1983, and to carrybacks from
such years, see section 475(a) of Pub. L. 98-369, set out as a note
under section 21 of this title.
EFFECTIVE DATE OF 1982 AMENDMENT
Amendment by Pub. L. 97-248 applicable to partnership taxable
years beginning after Sept. 3, 1982, with provision for the
applicability of the amendment to any partnership taxable year
ending after Sept. 3, 1982, if the partnership, each partner, and
each indirect partner requests such application and the Secretary
of the Treasury or his delegate consents to such application, see
section 407(a)(1), (3) of Pub. L. 97-248, set out as an Effective
Date note under section 6221 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to
any first tier tax and to any second tier tax, see section 2(d) of
Pub. L. 96-596, set out as an Effective Date note under section
4961 of this title.
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under Title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENTS
Amendment by Pub. L. 95-600 applicable to tentative refund claims
filed on and after Nov. 6, 1978, see section 504(c) of Pub. L.
95-600, set out as a note under section 6411 of this title.
Amendment by Pub. L. 95-227 applicable with respect to
contributions, acts, and expenditures made after Dec. 31, 1977, in
and for taxable years beginning after such date, see section 4(f)
of Pub. L. 95-227, set out as an Effective Date note under section
192 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1204(c)(6) of Pub. L. 94-455 applicable with
respect to action taken under section 6851, 6861, or 6862 of this
title where the notice and demand takes place after Feb. 28, 1977,
see section 1204(d) of Pub. L. 94-455, as amended, set out as a
note under section 6851 of this title.
Section 1206(d) of Pub. L. 94-455, as amended by Pub. L. 99-514,
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that: "The
amendments made by this section [amending this section and sections
6201 and 6212 of this title] shall apply with respect to returns
(within the meaning of section 6213(f)(1) of the Internal Revenue
Code of 1986 [formerly I.R.C. 1954]) filed after December 31,
1976."
Amendment by section 1307(d)(2)(F)(iii) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(6) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
Amendment by section 1906(a)(15), (b)(13)(A) of Pub. L. 94-455
effective on first day of first month which begins more than 90
days after Oct. 4, 1976, see section 1906(d)(1) of Pub. L. 94-455,
set out as a note under section 6013 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by Pub. L. 89-44 applicable to taxable years beginning
on or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set
out as a note under section 6420 of this title.
PLAN AMENDMENTS NOT REQUIRED UNTIL JANUARY 1, 1989
For provisions directing that if any amendments made by subtitle
A or subtitle C of title XI [Secs. 1101-1147 and 1171-1177] or
title XVIII [Secs. 1800-1899A] of Pub. L. 99-514 require an
amendment to any plan, such plan amendment shall not be required to
be made before the first plan year beginning on or after Jan. 1,
1989, see section 1140 of Pub. L. 99-514, as amended, set out as a
note under section 401 of this title.
-SECREF-
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 303, 2011, 2014, 2058,
4942, 4961, 4963, 6013, 6034A, 6037, 6155, 6201, 6204, 6212, 6230,
6234, 6241, 6246, 6255, 6404, 6428, 6429, 6501, 6512, 6601, 6651,
6861, 6863, 6871, 7404, 7421, 7429, 7436, 7482 of this title.
-End-
-CITE-
26 USC Sec. 6214 01/19/04
-EXPCITE-
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
-HEAD-
Sec. 6214. Determinations by Tax Court
-STATUTE-
(a) Jurisdiction as to increase of deficiency, additional amounts,
or additions to the tax
Except as provided by section 7463, the Tax Court shall have
jurisdiction to redetermine the correct amount of the deficiency
even if the amount so redetermined is greater than the amount of
the deficiency, notice of which has been mailed to the taxpayer,
and to determine whether any additional amount, or any addition to
the tax should be assessed, if claim therefor is asserted by the
Secretary at or before the hearing or a rehearing.
(b) Jurisdiction over other years and quarters
The Tax Court in redetermining a deficiency of income tax for any
taxable year or of gift tax for any calendar year or calendar
quarter shall consider such facts with relation to the taxes for
other years or calendar quarters as may be necessary correctly to
redetermine the amount of such deficiency, but in so doing shall
have no jurisdiction to determine whether or not the tax for any
other year or calendar quarter has been overpaid or underpaid.
(c) Taxes imposed by section 507 or chapter 41, 42, 43, or 44
The Tax Court, in redetermining a deficiency of any tax imposed
by section 507 or chapter 41, 42, 43, or 44 for any period, act, or
failure to act, shall consider such facts with relation to the
taxes under chapter 41, 42, 43, or 44 for other periods, acts, or
failures to act as may be necessary correctly to redetermine the
amount of such deficiency, but in so doing shall have no
jurisdiction to determine whether or not the taxes under chapter
41, 42, 43, or 44 for any other period, act, or failure to act have
been overpaid or underpaid. The Tax Court, in redetermining a
deficiency of any second tier tax (as defined in section 4963(b)),
shall make a determination with respect to whether the taxable
event has been corrected.
(d) Final decisions of Tax Court
For purposes of this chapter, chapter 41, 42, 43, or 44, and
subtitles A or B the date on which a decision of the Tax Court
becomes final shall be determined according to the provisions of
section 7481.
(e) Cross reference
For provision giving Tax Court jurisdiction to order a refund
of an overpayment and to award sanctions, see section
6512(b)(2).
-SOURCE-
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 91-172, title I,
Sec. 101(j)(43), (44), title IX, Sec. 960(a), Dec. 30, 1969, 83
Stat. 530, 531, 734; Pub. L. 91-614, title I, Sec. 102(d)(6), Dec.
31, 1970, 84 Stat. 1842; Pub. L. 93-406, title II, Sec.
1016(a)(12), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title
XIII, Sec. 1307(d)(2)(F)(iv), (H), title XVI, Sec. 1605(b)(7),
title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755,
1834; Pub. L. 96-223, title I, Sec. 101(f)(1)(F), (G), Apr. 2,
1980, 94 Stat. 252; Pub. L. 96-596, Sec. 2(b), Dec. 24, 1980, 94
Stat. 3472; Pub. L. 98-369, div. A, title I, Sec. 144(b), July 18,
1984, 98 Stat. 683; Pub. L. 99-514, title XV, Secs. 1511(c)(8),
1554(a), title XVIII, Sec. 1833, Oct. 22, 1986, 100 Stat. 2745,
2754, 2852; Pub. L. 100-418, title I, Sec. 1941(b)(2)(B)(vi),
(vii), Aug. 23, 1988, 102 Stat. 1323; Pub. L. 100-647, title VI,
Sec. 6244(b)(1), Nov. 10, 1988, 102 Stat. 3750; Pub. L. 104-188,
title I, Sec. 1704(t)(16), Aug. 20, 1996, 110 Stat. 1888.)
-MISC1-
AMENDMENTS
1996 - Subsec. (e). Pub. L. 104-188 amended subsec. (e)
generally, striking par. (2) designation and par. (1) which
provided cross reference to section 6621(c)(4) of this title for
provision giving Tax Court jurisdiction to determine whether any
portion of deficiency is a substantial underpayment attributable to
tax motivated transactions.
1988 - Subsec. (c). Pub. L. 100-418, Sec. 1941(b)(2)(B)(vi),
substituted "or 44" for "44, or 45" in heading and wherever
appearing in text.
Subsec. (d). Pub. L. 100-418, Sec. 1941(b)(2)(B)(vii),
substituted "or 44" for "44, or 45".
Subsec. (e). Pub. L. 100-647 substituted "references" for
"reference" in heading, designated existing provisions as par. (1),
and added par. (2).
1986 - Subsec. (a). Pub. L. 99-514, Sec. 1554(a), substituted
"any addition to the tax" for "addition to the tax".
Subsec. (c). Pub. L. 99-514, Sec. 1833, substituted "section
4963(b)" for "section 4962(b)".
Subsec. (e). Pub. L. 99-514, Sec. 1511(c)(8), substituted
"section 6621(c)(4)" for "section 6621(d)(4)".
1984 - Subsec. (e). Pub. L. 98-369 added subsec. (e).
1980 - Subsec. (c). Pub. L. 96-596 inserted provision directing
the Tax Court, in redetermining a deficiency of any second tier
tax, to make a determination with respect to whether the taxable
event has been corrected.
Pub. L. 96-223, Sec. 101(f)(1)(F), inserted reference to chapter
45.
Subsec. (d). Pub. L. 96-223, Sec. 101(f)(1)(G), inserted
reference to chapter 45.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck
out "or his delegate" after "Secretary".
Subsec. (c). Pub. L. 94-455, Secs. 1307(d)(2)(F)(iv), (H),
1605(b)(7)(A), (B), substituted in heading and in text "41, 42, 43,
or 44" for "42 or 43".
Subsec. (d). Pub. L. 94-455, Secs. 1307(d)(2)(F)(iv),
1605(b)(7)(C), substituted "41, 42, 43, or 44" for "42 or 43".
1974 - Subsec. (c). Pub. L. 93-406, Sec. 1016(a)(12)(A), (B),
inserted reference to chapter 43 in heading and in text.
Subsec. (d). Pub. L. 93-406, Sec. 1016(a)(12)(C), inserted
reference to chapter 43.
1970 - Subsec. (b). Pub. L. 91-614 inserted reference to calendar
quarters in heading and in text in regard to gift tax deficiencies.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 960(a), inserted
reference to exception provided for in section 7463 of this title.
Subsecs. (c), (d). Pub. L. 91-172, Sec. 101(j)(43), (44), added
subsec. (c), redesignated former subsec. (c) as (d), and, in
subsec. (d) as so redesignated, inserted reference to chapter 42.
EFFECTIVE DATE OF 1988 AMENDMENTS
Section 6244(c) of Pub. L. 100-647 provided that: "The amendments
made by this section [amending this section and section 6512 of
this title] shall apply to overpayments determined by the Tax Court
which have not yet been refunded by the 90th day after the date of
the enactment of this Act [Nov. 10, 1988]."
Amendment by Pub. L. 100-418 applicable to crude oil removed from
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1511(c)(8) of Pub. L. 99-514 applicable for
purposes of determining interest for periods after Dec. 31, 1986,
see section 1511(d) of Pub. L. 99-514, set out as a note under
section 47 of this title.
Section 1554(b) of Pub. L. 99-514 provided that: "The amendment
made by subsection (a) [amending this section] shall apply to any
action or proceeding in the Tax Court with respect to which a
decision has not become final (as determined under section 7481 of
the Internal Revenue Code of 1954 [now 1986]) before the date of
the enactment of this Act [Oct. 22, 1986]."
Amendment by section 1833 of Pub. L. 99-514 effective, except as
otherwise provided, as if included in the provisions of the Tax
Reform Act of 1984, Pub. L. 98-369, div. A, to which such amendment
relates, see section 1881 of Pub. L. 99-514, set out as a note
under section 48 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 applicable with respect to interest
accruing after Dec. 31, 1984, see section 144(c) of Pub. L. 98-369,
set out as a note under section 6621 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
For effective date of amendment by Pub. L. 96-596 with respect to
any first tier tax and to any second tier tax, see section 2(d) of
Pub. L. 96-596, set out as an Effective Date note under section
4961 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 1307(d)(2)(F)(iv), (H) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(7) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 o |
