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119th Congress

Title 26 — Internal Revenue Code

Chapter 66 — Limitations

§ 6512. Limitations in case of petition to Tax Court

Statutory text

(a)

Effect of petition to Tax Court

If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—

(1)

As to overpayments determined by a decision of the Tax Court which has become final, and

(2)

As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final, and

(3)

As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive, and

(4)

As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63, and

(5)

As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a), and

(6)

As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).

(b)

Overpayment determined by Tax Court

(1)

Jurisdiction to determine

Except as provided by paragraph (3) and by section 7463, if the Tax Court finds that there is no deficiency and further finds that the taxpayer has made an overpayment of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary determined the deficiency, or finds that there is a deficiency but that the taxpayer has made an overpayment of such tax, the Tax Court shall have jurisdiction to determine the amount of such overpayment, and such amount shall, when the decision of the Tax Court has become final, be credited or refunded to the taxpayer. If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.

(2)

Jurisdiction to enforce

If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest. An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.

(3)

Limit on amount of credit or refund

No such credit or refund shall be allowed or made of any portion of the tax unless the Tax Court determines as part of its decision that such portion was paid—

(A)

after the mailing of the notice of deficiency,

(B)

within the period which would be applicable under section 6511(b)(2), (c), or (d), if on the date of the mailing of the notice of deficiency a claim had been filed (whether or not filed) stating the grounds upon which the Tax Court finds that there is an overpayment, or

(C)

within the period which would be applicable under section 6511(b)(2), (c), or (d), in respect of any claim for refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency—

(i)

which had not been disallowed before that date,

(ii)

which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or

(iii)

in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532.

In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.

(4)

Denial of jurisdiction regarding certain credits and reductions

The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section 6402.

(c)

Cross references

(1)

For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code.

(2)

For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section 7430.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

  1. Aug. 16, 1954, ch. 736, 68A Stat. 811 · 68A Stat. 811

    Enacted · 26 U.S.C. § 6512

    Aug. 16, 1954, ch. 736, 68A Stat. 811

    Source evidence

    Code source credit
    Aug. 16, 1954, ch. 736, 68A Stat. 811

  2. Pub. L. 87–870 § 4 · 76 Stat. 1158

    Added · 26 U.S.C. § 6512(b)(2)(C)

    Pub. L. 87–870 added subpar. (C)

    Source evidence

    Code amendment note
    Subsec. (b)(2)(C). Pub. L. 87–870 added subpar. (C).

    Enacted provision · exact public law section
    Sec. 4. Section 6512(b)(2) of the Internal Revenue Code of 1954 68A Stat. 811. 26 USC 6512. (relating to limit on amount of credit or refund of overpayment determined by the Tax Court) is amended by striking out “or” at the end of subparagraph (A); by striking out the period at the end of subparagraph (B) and inserting in lieu thereof “, or”; and by adding after subparagraph (B) the following new’ subparagraph: “(C) within the period which would be applicable under section 6511 (b) (2), (c), or (d), in respect of any claim for 26 USC 6511. refund filed within the applicable period specified in section 6511 and before the date of the mailing of the notice of deficiency— “(i) which had not been disallowed before that date, “(ii) which had been disallowed before that date and in respect of which a timely suit for refund could have been commenced as of that date, or “(iii) in respect of which a suit for refund had been commenced before that date and within the period specified in section 6532.”

  3. Tax Reform Act of 1969

    Pub. L. 91–172 § 101(j)(47) · 83 Stat. 487

    Inserted · 26 U.S.C. § 6512(a)

    Pub. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes.

    Enacted provision · exact public law section
    (47) Section 6512(a) (relating to effect of petition to Tax Court) is amended— (A) by striking out “and gift taxes” and inserting in lieu thereof “gift, and chapter 42 taxes”, and (B) by striking out “or of estate tax in respect of the taxable estate of the same decedent,” and inserting in lieu thereof “of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 42 with respect to any act (or failure to act) to which such petition relates,”.

  4. Tax Reform Act of 1969

    Pub. L. 91–172 title I § 101(j)(47) · 83 Stat. 487

    1. Inserted · 26 U.S.C. § 6512(b)(1)

      Pub. L. 91–172, §§ 101(j)(48), 960(b), inserted reference to chapter 42 taxes

    2. Inserted · 26 U.S.C. § 6512(b)(1)

      Pub. L. 91–172, §§ 101(j)(48), 960(b), inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 91–172, §§ 101(j)(48), 960(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title.

    Enacted provision · exact public law section
    (47) Section 6512(a) (relating to effect of petition to Tax Court) is amended— (A) by striking out “and gift taxes” and inserting in lieu thereof “gift, and chapter 42 taxes”, and (B) by striking out “or of estate tax in respect of the taxable estate of the same decedent,” and inserting in lieu thereof “of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 42 with respect to any act (or failure to act) to which such petition relates,”.

  5. Excise, Estate, and Gift Tax Adjustment Act of 1970

    Pub. L. 91–614 title I § 102(d)(9) · 84 Stat. 1836

    Substituted · 26 U.S.C. § 6512

    Pub. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places

    Source evidence

    Code amendment note
    Pub. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.

    Enacted provision · exact public law section
    (9) Section 6512 (relating to limitations in case of petition to Tax Court) is amended by striking out “the same calendar year” each place it appears therein and inserting in lieu thereof “the same calendar year or calendar quarter”.

  6. Employee Retirement Income Security Act of 1974

    Pub. L. 93–406 title II § 1016(a)(16) · 88 Stat. 829

    Inserted · 26 U.S.C. § 6512(a)

    Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1)

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).

    Enacted provision · exact public law section
    (16) Section 6512 (relating to limitations in case of petition to 26 USC 6512. Tax Court) is amended by striking out “chapter 42” each place it appears therein and inserting in lieu thereof “chapter 42 or 43”.

  7. Employee Retirement Income Security Act of 1974

    Pub. L. 93–406 title II § 1016(a)(16) · 88 Stat. 829

    Inserted · 26 U.S.C. § 6512(b)(1)

    Pub. L. 93–406 inserted reference to chapter 43

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 93–406 inserted reference to chapter 43.

    Enacted provision · exact public law section
    (16) Section 6512 (relating to limitations in case of petition to 26 USC 6512. Tax Court) is amended by striking out “chapter 42” each place it appears therein and inserting in lieu thereof “chapter 42 or 43”.

  8. Pub. L. 94–455 title XIII § 1307(d)(2)(F)(vii) · 90 Stat. 1520

    Substituted · 26 U.S.C. § 6512(a); 26 U.S.C. § 6512(b)(1)

    Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate

    Source evidence

    Code amendment note
    Subsecs. (a), (b)(1). Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.

    Enacted provision · exact public law section
    (vii) subsections (a) and (b)(1) of section 6512 (relating to limitations in case of petition to Tax Court); and

  9. Pub. L. 95–600 title II § 212(b)(2) · 92 Stat. 2763

    Substituted · 26 U.S.C. § 6512(b)(2)

    Pub. L. 95–600 substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 95–600 substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.

    Enacted provision · exact public law section
    (2) Technical amendment.— Paragraph (2) of section 6512(b) 26 USC 6512. (relating to overpayment determined by Tax Court) is amended by striking out “(c), or (d)” each place it appears and inserting in lieu thereof “(c), (d), or (g)”.

  10. Pub. L. 96–223 § 101(f)(6)(A) · 94 Stat. 229

    1. Substituted · 26 U.S.C. § 6512(a)

      Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes”

    2. Substituted · 26 U.S.C. § 6512(a)

      Pub. L. 96–223, § 101(f)(6)(A), substituted “decedent, of tax imposed” for “decedent, or of tax imposed”

    3. Inserted · 26 U.S.C. § 6512(a)

      Pub. L. 96–223, § 101(f)(6)(A), inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1)

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).

    Enacted provision · exact public law section
    (A) Subsection (a) of section 6512 is amended— 26 USC 6512. (i) by striking out “chapter 41, 42, 43, or 44 taxes” and inserting in lieu thereof “certain excise taxes”, (ii) by striking out “or of tax imposed by chapter 41” and inserting in lieu thereof “of tax imposed by chapter 41”, and (iii) by inserting “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

  11. Pub. L. 96–223 § 101(f)(6)(B) · 94 Stat. 229

    1. Substituted · 26 U.S.C. § 6512(b)(1)

      Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41”

    2. Inserted · 26 U.S.C. § 6512(b)(1)

      Pub. L. 96–223, § 101(f)(6)(B), inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

    Enacted provision · exact public law section
    (B) Paragraph (1) of section 6512(b) is amended— (i) by striking out “or of tax imposed by chapter 41” and inserting in lieu thereof “of tax imposed by chapter 41”, and (ii) by inserting “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

  12. Pub. L. 96–589 § 6(d)(3) · 94 Stat. 3389

    Added · 26 U.S.C. § 6512(c)

    Pub. L. 96–589 added subsec. (c)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 96–589 added subsec. (c).

    Enacted provision · exact public law section
    (3) Amendment of section 6512.— Section 6512 (relating to limitations in case of petition to Tax Court) is amended by adding at the end thereof the following new subsection: “(c) Cross Reference.— “For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code.”

  13. Pub. L. 97–248 § 402(c)(8) · 96 Stat. 324

    Added · 26 U.S.C. § 6512(a)(4)

    Pub. L. 97–248, § 402(c)(8), added par. (4)

    Source evidence

    Code amendment note
    Subsec. (a)(4). Pub. L. 97–248, § 402(c)(8), added par. (4).

    Enacted provision · exact public law section
    (8) Subsection (a) of section 6512 (relating to limitations in 26 USC 6512. case of petition to Tax Court) is amended by striking out the period at the end of paragraph (3) and inserting in lieu thereof “, and”, and by inserting at the end thereof the following new paragraph: “(4) As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63.”

  14. Pub. L. 97–248 § 402(c)(9) · 96 Stat. 324

    Substituted · 26 U.S.C. § 6512(b)(2)

    Pub. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.

    Enacted provision · exact public law section
    (9) Paragraph (2) of section 6512(b) (relating to limit on amount of credit or refund) is amended by striking out “(c), (d), or (g)” each place it appears and inserting in lieu thereof “(c), or (d)”.

  15. Omnibus Trade and Competitiveness Act of 1988

    Pub. L. 100–418 § 1941(b)(2)(J) · 102 Stat. 1107

    1. Substituted · 26 U.S.C. § 6512(a)

      Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41”

    2. Struck · 26 U.S.C. § 6512(a)

      Pub. L. 100–418, § 1941(b)(2)(J), struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

    Enacted provision · exact public law section
    (J) Subsection (a) of section 6512 of such Code is amended— (i) by striking “of tax imposed by chapter 41” and inserting “or of tax imposed by chapter 41”, and (ii) by striking “, or of tax imposed by chapter 45 for the same taxable period”.

  16. Omnibus Trade and Competitiveness Act of 1988

    Pub. L. 100–418 § 1941(b)(2)(K) · 102 Stat. 1107

    1. Substituted · 26 U.S.C. § 6512(b)(1)

      Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41”

    2. Struck · 26 U.S.C. § 6512(b)(1)

      Pub. L. 100–418, § 1941(b)(2)(K), struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

    Enacted provision · exact public law section
    (K) Paragraph (1) of section 6512(b) of such Code is amended— (i) by striking “of tax imposed by chapter 41” and inserting “or of tax imposed by chapter 41”, and (ii) by striking “, or of tax imposed by chapter 45 for the same taxable period”.

  17. Omnibus Taxpayer Bill of Rights

    Pub. L. 100–647 § 6247(b)(1) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 6512(a)

    Pub. L. 100–647, § 6247(b)(1), substituted “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”

    Source evidence

    Code amendment note
    Subsec. (a). Pub. L. 100–647, § 6247(b)(1), substituted “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”.

    Enacted provision · exact public law section
    (1) Section 6512(a) of the 1986 Code (relating to effect of petition to Tax Court), as amended by this part, is further amended by striking out “interest)” and inserting in lieu thereof “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)”.

  18. Omnibus Taxpayer Bill of Rights

    Pub. L. 100–647 § 6246(b)(1) · 102 Stat. 3342

    Inserted · 26 U.S.C. § 6512(a)

    Pub. L. 100–647, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 100–647, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”.

    Enacted provision · exact public law section
    (1) Section 6512(a) of the 1986 Code (relating to effect of petition to Tax Court) is amended by inserting after “section 6213(a)” the following: “(or 7481(c) with respect to a determination of statutory interest)”.

  19. Omnibus Taxpayer Bill of Rights

    Pub. L. 100–647 § 6244(a) · 102 Stat. 3342

    Substituted · 26 U.S.C. § 6512(b)(1)

    Pub. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”.

    Enacted provision · exact public law section
    (a) In General.— Section 6512(b) of the 1986 Code (relating to overpayment determined by the Tax Court) is amended by striking out “paragraph (2)” and inserting in lieu thereof “paragraph (3)” in paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting the following new paragraph after paragraph (I); “(2) Jurisdiction to enforce.— If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest.”

  20. Omnibus Taxpayer Bill of Rights

    Pub. L. 100–647 § 6244(a) · 102 Stat. 3342

    1. Added · 26 U.S.C. § 6512(b)(2); 26 U.S.C. § 6512(b)(3)

      Pub. L. 100–647, § 6244(a), added par. (2)

    2. Redesignated · 26 U.S.C. § 6512(b)(2); 26 U.S.C. § 6512(b)(3)

      Pub. L. 100–647, § 6244(a), redesignated former par. (2) as (3)

    Source evidence

    Code amendment note
    Subsec. (b)(2), (3). Pub. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).

    Enacted provision · exact public law section
    (a) In General.— Section 6512(b) of the 1986 Code (relating to overpayment determined by the Tax Court) is amended by striking out “paragraph (2)” and inserting in lieu thereof “paragraph (3)” in paragraph (1), by redesignating paragraph (2) as paragraph (3), and by inserting the following new paragraph after paragraph (I); “(2) Jurisdiction to enforce.— If, after 120 days after a decision of the Tax Court has become final, the Secretary has failed to refund the overpayment determined by the Tax Court, together with the interest thereon as provided in subchapter B of chapter 67, then the Tax Court, upon motion by the taxpayer, shall have jurisdiction to order the refund of such overpayment and interest.”

  21. Omnibus Taxpayer Bill of Rights

    Pub. L. 100–647 § 6244(b)(2) · 102 Stat. 3342

    1. Substituted · 26 U.S.C. § 6512(c)

      Pub. L. 100–647, § 6244(b)(2), substituted “references” for “reference” in heading

    2. Amended · 26 U.S.C. § 6512(c)

      Pub. L. 100–647, § 6244(b)(2), designated existing provisions as par. (1)

    3. Added · 26 U.S.C. § 6512(c)

      Pub. L. 100–647, § 6244(b)(2), added par. (2)

    Source evidence

    Code amendment note
    Subsec. (c). Pub. L. 100–647, § 6244(b)(2), substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).

    Enacted provision · exact public law section
    (2) Section 6512(c) of the 1986 Code is amended by striking out “Reference.—” and inserting in lieu thereof “References.—” in the heading, by designating the undesignated paragraph as paragraph (I), and by adding at the end thereof the following new paragraph: “(2) For provision giving the Tax Court jurisdiction to award reasonable litigation costs in proceedings to enforce an overpayment determined by such court, see section 7430.”

  22. Pub. L. 105–34 § 1451(a) · 111 Stat. 788

    Inserted · 26 U.S.C. § 6512(b)(2)

    Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”

    Source evidence

    Code amendment note
    Subsec. (b)(2). Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”

    Enacted provision · exact public law section
    (a) Appeal of Order.— Paragraph (2) of section 6512(b) (relating to jurisdiction to enforce) is amended by adding at the end the following new sentence: “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”.

  23. Pub. L. 105–34 § 1282(a) · 111 Stat. 788

    Inserted · 26 U.S.C. § 6512(b)(3)

    Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.”

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.”

    Enacted provision · exact public law section
    (a) In General.— Paragraph (3) of section 6512(b) (relating to overpayment determined by Tax Court) is amended by adding at the end the following flush sentence: “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.”.

  24. Pub. L. 105–34 § 1239(c)(2) · 111 Stat. 788

    Substituted · 26 U.S.C. § 6512(b)(3)

    Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).”

    Target inherited from the preceding amendment note.

    Source evidence

    Code amendment note
    Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).”

    Enacted provision · exact public law section
    (2) Paragraph (3) of section 6512(b) is amended by adding at the end the following new sentence: “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(a) for the periods under section 6511(b)(2), (c), and (d) ”,

  25. Pub. L. 105–34 § 1451(b) · 111 Stat. 788

    Added · 26 U.S.C. § 6512(b)(4)

    Pub. L. 105–34, § 1451(b), added par. (4)

    Source evidence

    Code amendment note
    Subsec. (b)(4). Pub. L. 105–34, § 1451(b), added par. (4).

    Enacted provision · exact public law section
    (b) Denial of Jurisdiction Regarding Certain Credits and Reductions.— Subsection (b) of section 6512 (relating to overpayment determined by Tax Court) is amended by adding at the end the following new paragraph: The Tax Court shall have no jurisdiction under this subsection to restrain or review any credit or reduction made by the Secretary under section 6402.”.

  26. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3464(b) · 112 Stat. 685

    Added · 26 U.S.C. § 6512(a)(5); 26 U.S.C. § 6512(a)(6)

    Pub. L. 105–206, § 3464(b), added pars. (5) and (6)

    Source evidence

    Code amendment note
    Subsec. (a)(5), (6). Pub. L. 105–206, § 3464(b), added pars. (5) and (6).

    Enacted provision · exact public law section
    (b) Other Proceedings.— Subsection (a) of section 6512 is amended by striking the period at the end of paragraph (4) and inserting “, and”, and by inserting after paragraph (4) the following new paragraphs: “(5) As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a); and “(6) As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).”.

  27. Taxpayer Bill of Rights 3

    Pub. L. 105–206 § 3464(c) · 112 Stat. 685

    Inserted · 26 U.S.C. § 6512(b)(1)

    Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”

    Source evidence

    Code amendment note
    Subsec. (b)(1). Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”

    Enacted provision · exact public law section
    (c) Refund or Credit Pending Appeal.— Paragraph (1) of section 6512(b) is amended by adding at the end the following new sentence: “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”.

  28. Consolidated Appropriations Act, 2001

    Pub. L. 106–554 § 1(a)(7)(tIII)(s319)(19) · 114 Stat. 2763

    Substituted · 26 U.S.C. § 6512(a)(1); 26 U.S.C. § 6512(a)(2); 26 U.S.C. § 6512(a)(5)

    Pub. L. 106–554 substituted a comma for a semicolon before “and” at end

    Source evidence

    Code amendment note
    Subsec. (a)(1), (2), (5). Pub. L. 106–554 substituted a comma for a semicolon before “and” at end.

    Enacted provision · exact public law section
    (7) H.R. 5662, as introduced on December 14, 2000.

  29. <Bipartisan Budget Act of 2015>

    Pub. L. 114–74 title XI § 1101(f)(7) · 129 Stat. 584

    Substituted · 26 U.S.C. § 6512(b)(3)

    Pub. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).” before “In a case described in subparagraph (B)”

    Source evidence

    Code amendment note
    Subsec. (b)(3). Pub. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).” before “In a case described in subparagraph (B)”.

    Enacted provision · exact public law section
    (7) Section 6512(b)(3) of such Code is amended by striking the second sentence.

    Effective date note
    Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

37 of 38 references resolved to an enrolled provision · 1 partial

Editorial Notes

Amendments1962–2015 · 13 rounds

2015

Subsec. (b)(3). Pub. L. 114–74 struck out first set of concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).” before “In a case described in subparagraph (B)”.

2000

Subsec. (a)(1), (2), (5). Pub. L. 106–554 substituted a comma for a semicolon before “and” at end.

1998

Subsec. (a)(5), (6). Pub. L. 105–206, § 3464(b), added pars. (5) and (6).

Subsec. (b)(1). Pub. L. 105–206, § 3464(c), inserted at end “If a notice of appeal in respect of the decision of the Tax Court is filed under section 7483, the Secretary is authorized to refund or credit the overpayment determined by the Tax Court to the extent the overpayment is not contested on appeal.”

1997

Subsec. (b)(2). Pub. L. 105–34, § 1451(a), inserted at end “An order of the Tax Court disposing of a motion under this paragraph shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.”

Subsec. (b)(3). Pub. L. 105–34, § 1282(a), inserted concluding provisions “In a case described in subparagraph (B) where the date of the mailing of the notice of deficiency is during the third year after the due date (with extensions) for filing the return of tax and no return was filed before such date, the applicable period under subsections (a) and (b)(2) of section 6511 shall be 3 years.”

Pub. L. 105–34, § 1239(c)(2), inserted concluding provisions “In the case of a credit or refund relating to an affected item (within the meaning of section 6231(a)(5)), the preceding sentence shall be applied by substituting the periods under sections 6229 and 6230(d) for the periods under section 6511(b)(2), (c), and (d).”

Subsec. (b)(4). Pub. L. 105–34, § 1451(b), added par. (4).

1988

Subsec. (a). Pub. L. 100–647, § 6247(b)(1), substituted “interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court)” for “interest)”.

Pub. L. 100–647, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”.

Pub. L. 100–418, § 1941(b)(2)(J), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (b)(1). Pub. L. 100–647, § 6244(a), substituted “paragraph (3)” for “paragraph (2)”.

Pub. L. 100–418, § 1941(b)(2)(K), substituted “or of tax imposed by chapter 41” for “of tax imposed by chapter 41” and struck out “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (b)(2), (3). Pub. L. 100–647, § 6244(a), added par. (2) and redesignated former par. (2) as (3).

Subsec. (c). Pub. L. 100–647, § 6244(b)(2), substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).

1982

Subsec. (a)(4). Pub. L. 97–248, § 402(c)(8), added par. (4).

Subsec. (b)(2). Pub. L. 97–248, § 402(c)(9), substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.

1980

Subsec. (a). Pub. L. 96–223, § 101(f)(6)(A), substituted “certain excise taxes” for “chapter 41, 42, 43, or 44 taxes” and “decedent, of tax imposed” for “decedent, or of tax imposed” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates” in provisions preceding par. (1).

Subsec. (b)(1). Pub. L. 96–223, § 101(f)(6)(B), substituted “of tax imposed by chapter 41” for “or of tax imposed by chapter 41” and inserted “, or of tax imposed by chapter 45 for the same taxable period” after “to which such petition relates”.

Subsec. (c). Pub. L. 96–589 added subsec. (c).

1978

Subsec. (b)(2). Pub. L. 95–600 substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.

1976

Subsecs. (a), (b)(1). Pub. L. 94–455 substituted reference to chapter 41, 42, 43, or 44 for reference to chapter 42 or 43 and reference to Secretary for reference to Secretary or his delegate.

1974

Subsec. (a). Pub. L. 93–406 inserted reference to chapter 43 in provisions preceding par (1).

Subsec. (b)(1). Pub. L. 93–406 inserted reference to chapter 43.

1970

Pub. L. 91–614 substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.

1969

Subsec. (a). Pub. L. 91–172, § 101(j)(47), inserted references to chapter 42 taxes.

Subsec. (b)(1). Pub. L. 91–172, §§ 101(j)(48), 960(b), inserted reference to chapter 42 taxes and inserted reference to the exception to the Tax Court’s jurisdiction provided for in par. (2) and in section 7463 of this title.

1962

Subsec. (b)(2)(C). Pub. L. 87–870 added subpar. (C).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

Effective Date of 1997 Amendment

Amendment by section 1239(c)(2) of Pub. L. 105–34 applicable to partnership taxable years ending after , see section 1239(f) of Pub. L. 105–34, set out as a note under section 6501 of this title.

Pub. L. 105–34, title XII, § 1282(b), , 111 Stat. 1038, provided that: “The amendment made by subsection (a) [amending this section] shall apply to claims for credit or refund for taxable years ending after the date of the enactment of this Act [].”

Pub. L. 105–34, title XIV, § 1451(c), , 111 Stat. 1054, provided that: “The amendments made by this section [amending this section] shall take effect on the date of the enactment of this Act [].”

Effective Date of 1988 Amendments

Amendment by section 6244(a), (b)(2) of Pub. L. 100–647 applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after , see section 6244(c) of Pub. L. 100–647, set out as a note under section 6214 of this title.

Pub. L. 100–647, title VI, § 6246(c), , 102 Stat. 3751, provided that: “The amendments made by this section [amending this section and section 7481 of this title] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [].”

Pub. L. 100–647, title VI, § 6247(c), , 102 Stat. 3752, provided that: “The amendments made by this section [amending this section and section 7481 of this title] shall be effective with respect to Tax Court cases for which the decision is not final on the date of the enactment of this Act [].”

Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after , see section 1941(c) of Pub. L. 100–418, set out as a note under section 164 of this title.

Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for applicability of amendment to any partnership taxable year ending after , if partnership, each partner, and each indirect partner requests such application and 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 a note under section 702 of this title.

Effective Date of 1980 Amendments

Amendment by Pub. L. 96–589 effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , 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 , 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 Pub. L. 95–600 applicable to partnership items arising in partnership taxable years beginning after , see section 212(c) of Pub. L. 95–600, set out as a note under section 6501 of this title.

Effective Date of 1976 Amendment

Amendment by section 1307(d)(2)(F)(vii) of Pub. L. 94–455 applicable to taxable years beginning after , see section 1307(e) of Pub. L. 94–455, set out as a note under section 501 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 , but, in the case of plans in existence on , amendment by Pub. L. 93–406 applicable for plan years beginning after , 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 , 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 section 101(j)(47), (48) of Pub. L. 91–172 effective , 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 section 960(b) of Pub. L. 91–172 effective one year after , see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title.

Credits

1954–2015 · 16 acts
  1. 1954Aug. 16, 1954, ch. 736, 68A Stat. 811
  2. 1962Pub. L. 87–870, § 4, , 76 Stat. 1161
  3. 1969Pub. L. 91–172, title I, § 101(j)(47), (48), title IX, § 960(b), , 83 Stat. 531, 734
  4. 1970Pub. L. 91–614, title I, § 102(d)(9), , 84 Stat. 1842
  5. 1974Pub. L. 93–406, title II, § 1016(a)(16), , 88 Stat. 930
  6. 1976Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii), title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A), , 90 Stat. 1728, 1755, 1834
  7. 1978Pub. L. 95–600, title II, § 212(b)(2), , 92 Stat. 2819
  8. 1980Pub. L. 96–223, title I, § 101(f)(6), , 94 Stat. 253
  9. 1980Pub. L. 96–589, § 6(d)(3), , 94 Stat. 3408
  10. 1982Pub. L. 97–248, title IV, § 402(c)(8), (9), , 96 Stat. 668
  11. 1988Pub. L. 100–418, title I, § 1941(b)(2)(J), (K), , 102 Stat. 1323
  12. 1988Pub. L. 100–647, title VI, §§ 6244(a), (b)(2), 6246(b)(1), 6247(b)(1), , 102 Stat. 3750–3752
  13. 1997Pub. L. 105–34, title XII, §§ 1239(c)(2), 1282(a), title XIV, § 1451(a), (b), , 111 Stat. 1028, 1037, 1054
  14. 1998Pub. L. 105–206, title III, § 3464(b), (c), , 112 Stat. 767
  15. 2000Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)], , 114 Stat. 2763, 2763A–647
  16. 2015Pub. L. 114–74, title XI, § 1101(f)(7), , 129 Stat. 638.
Show as published

(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87–870, § 4, , 76 Stat. 1161; Pub. L. 91–172, title I, § 101(j)(47), (48), title IX, § 960(b), , 83 Stat. 531, 734; Pub. L. 91–614, title I, § 102(d)(9), , 84 Stat. 1842; Pub. L. 93–406, title II, § 1016(a)(16), , 88 Stat. 930; Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii), title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A), , 90 Stat. 1728, 1755, 1834; Pub. L. 95–600, title II, § 212(b)(2), , 92 Stat. 2819; Pub. L. 96–223, title I, § 101(f)(6), , 94 Stat. 253; Pub. L. 96–589, § 6(d)(3), , 94 Stat. 3408; Pub. L. 97–248, title IV, § 402(c)(8), (9), , 96 Stat. 668; Pub. L. 100–418, title I, § 1941(b)(2)(J), (K), , 102 Stat. 1323; Pub. L. 100–647, title VI, §§ 6244(a), (b)(2), 6246(b)(1), 6247(b)(1), , 102 Stat. 3750–3752; Pub. L. 105–34, title XII, §§ 1239(c)(2), 1282(a), title XIV, § 1451(a), (b), , 111 Stat. 1028, 1037, 1054; Pub. L. 105–206, title III, § 3464(b), (c), , 112 Stat. 767; Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)], , 114 Stat. 2763, 2763A–647; Pub. L. 114–74, title XI, § 1101(f)(7), , 129 Stat. 638.)

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