Title 26 — Internal Revenue Code
Part II · Chapter 76 — Judicial Proceedings
§ 7459. Reports and decisions
Statutory text
Requirement
A report upon any proceeding instituted before the Tax Court and a decision thereon shall be made as quickly as practicable. The decision shall be made by a judge in accordance with the report of the Tax Court, and such decision so made shall, when entered, be the decision of the Tax Court.
Inclusion of findings of fact or opinions in report
It shall be the duty of the Tax Court and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Tax Court shall report in writing all its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.
Date of decision
A decision of the Tax Court (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under section 7428 or in the case of an action brought under section 6234, the date of the court’s order entering the decision. If the Tax Court dismisses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the deficiency determined by the Secretary, or if the Tax Court dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Tax Court, and the decision of the Tax Court shall be held to be rendered upon the date of such entry.
Effect of decision dismissing petition
If a petition for a redetermination of a deficiency has been filed by the taxpayer, a decision of the Tax Court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Secretary. An order specifying such amount shall be entered in the records of the Tax Court unless the Tax Court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction.
Effect of decision that tax is barred by limitation
If the assessment or collection of any tax is barred by any statute of limitations, the decision of the Tax Court to that effect shall be considered as its decision that there is no deficiency in respect of such tax.
Findings of fact as evidence
The findings of the Board of Tax Appeals made in connection with any decision prior to , shall, notwithstanding the enactment of the Revenue Act of 1926 (44 Stat. 9), continue to be prima facie evidence of the facts therein stated.
Penalty
For penalty for taxpayer instituting proceedings before Tax Court merely for delay, see section 6673.
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.
Aug. 16, 1954, ch. 736, 68A Stat. 886 · 68A Stat. 886
Enacted · 26 U.S.C. § 7459
Aug. 16, 1954, ch. 736, 68A Stat. 886
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 886Employee Retirement Income Security Act of 1974
Pub. L. 93–406 title II § 1041(b)(2) · 88 Stat. 829
Inserted · 26 U.S.C. § 7459(c)
Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”.Enacted provision · exact public law section
(2) Date of decision.— Section 7459(c) (relating to date of 26 USC 7459. decision) is amended by inserting before the period at the end of the first sentence the following: “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision”.Pub. L. 94–455 title XIII § 1306(b)(2) · 90 Stat. 1520
Inserted · 26 U.S.C. § 7459(c)
Pub. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter”
Struck · 26 U.S.C. § 7459(c)
Pub. L. 94–455 struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter” and struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(2) Section 7459(c) (relating to date of decision) is amended by inserting after “under part IV of this subchapter” the following; “or under section 7428”.Pub. L. 94–455 § 1906(b)(13)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 7459(d)
Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”
Source evidence
Code amendment note
Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.Enacted provision · exact public law section
(A) The Internal Revenue Code of 1954, as amended by this Act, is amended by striking out “Secretary or his delegate” each place it appears and inserting in lieu thereof “Secretary”.Pub. L. 97–248 title IV § 402(c)(14) · 96 Stat. 324
Inserted · 26 U.S.C. § 7459(c)
Pub. L. 97–248 inserted “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 97–248 inserted “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”.Enacted provision · exact public law section
(14) Subsection (c) of section 7459 (relating to date of decision) 26 USC 7459. is amended by inserting “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”.Pub. L. 97–362 title I § 106(b) · 96 Stat. 1726
Inserted · 26 U.S.C. § 7459(b)
Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings
Source evidence
Code amendment note
Subsec. (b). Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.Enacted provision · exact public law section
(b) Oral Findings of Fact or Opinions.— Subsection (b) of section 7459 (relating to inclusion of findings of fact or opinions in report) is 26 USC 7459. amended by adding at the end thereof the following new sentence: “Subject to such conditions as the Tax Court may by rule provide, the requirements of this subsection and of section 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.”Pub. L. 105–34 § 1239(e)(1) · 111 Stat. 788
Substituted · 26 U.S.C. § 7459(c)
Pub. L. 105–34, § 1239(e)(1), which directed the amendment of subsec. (c) by substituting “, 6228(a), or 6234(c)” for “or section 6228(a)” could not be executed because the words “or section 6228(a)” did not appear in text subsequent to amendment by Pub. L. 105–34, § 1222(b)(2). See below
Source evidence
Code amendment note
Subsec. (c). Pub. L. 105–34, § 1239(e)(1), which directed the amendment of subsec. (c) by substituting “, 6228(a), or 6234(c)” for “or section 6228(a)” could not be executed because the words “or section 6228(a)” did not appear in text subsequent to amendment by Pub. L. 105–34, § 1222(b)(2). See below.Enacted provision · exact public law section
(1) Subsection (c) of section 7459 is amended by striking “or section 6228(a)” and inserting “, 6228(a), or 6234(c)”.Pub. L. 105–34 § 1222(b)(2) · 111 Stat. 788
Substituted · 26 U.S.C. § 7459(c)
Pub. L. 105–34, § 1222(b)(2), substituted “, 6228(a), 6247, or 6252” for “or section 6228(a)”
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 105–34, § 1222(b)(2), substituted “, 6228(a), 6247, or 6252” for “or section 6228(a)”.Enacted provision · exact public law section
(2) Subsection (c) of section 7459 is amended by striking “or section 6228(a)” and inserting “, 6228(a), 6247, or 6252”.<Bipartisan Budget Act of 2015>
Pub. L. 114–74 title XI § 1101(f)(12) · 129 Stat. 584
Substituted · 26 U.S.C. § 7459(c)
Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”
Source evidence
Code amendment note
Subsec. (c). Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.Enacted provision · exact public law section
(12) Section 7459(c) of such Code is amended by striking “section 6226” and all that follows through “or 6252” and inserting “section 6234”.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.
9 of 10 references resolved to an enrolled provision · 1 partial
Editorial Notes
References in Text
The Revenue Act of 1926, referred to in subsec. (f), is act Feb. 26, 1926, ch. 27, 44 Stat. 9. For complete classification of this Act to the Code, see Tables.
Amendments1974–2015 · 5 rounds
2015
Subsec. (c). Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.
1997
Subsec. (c). Pub. L. 105–34, § 1239(e)(1), which directed the amendment of subsec. (c) by substituting “, 6228(a), or 6234(c)” for “or section 6228(a)” could not be executed because the words “or section 6228(a)” did not appear in text subsequent to amendment by Pub. L. 105–34, § 1222(b)(2). See below.
Pub. L. 105–34, § 1222(b)(2), substituted “, 6228(a), 6247, or 6252” for “or section 6228(a)”.
1982
Subsec. (b). Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.
Subsec. (c). Pub. L. 97–248 inserted “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”.
1976
Subsec. (c). Pub. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter” and struck out “or his delegate” after “Secretary”.
Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1974
Subsec. (c). Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”.
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 1222(b)(2) of Pub. L. 105–34 applicable to partnership taxable years beginning after , see section 1226 of Pub. L. 105–34, as amended, set out as a note under section 6011 of this title.
Amendment by section 1239(e)(1) 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.
Effective Date of 1982 Amendment
Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , 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 a note under section 702 of this title.
Effective Date of 1976 Amendment
Amendment by section 1306(b)(2) of Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after but only with respect to determinations (or requests for determinations) made after , see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after , see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title.
Credits
1954–2015 · 7 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 886
- 1974Pub. L. 93–406, title II, § 1041(b)(2), , 88 Stat. 950
- 1976Pub. L. 94–455, title XIII, § 1306(b)(2), title XIX, § 1906(b)(13)(A), , 90 Stat. 1719, 1834
- 1982Pub. L. 97–248, title IV, § 402(c)(14), , 96 Stat. 668
- 1982Pub. L. 97–362, title I, § 106(b), , 96 Stat. 1730
- 1997Pub. L. 105–34, title XII, §§ 1222(b)(2), 1239(e)(1), , 111 Stat. 1019, 1028
- 2015Pub. L. 114–74, title XI, § 1101(f)(12), , 129 Stat. 638.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 93–406, title II, § 1041(b)(2), , 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(2), title XIX, § 1906(b)(13)(A), , 90 Stat. 1719, 1834; Pub. L. 97–248, title IV, § 402(c)(14), , 96 Stat. 668; Pub. L. 97–362, title I, § 106(b), , 96 Stat. 1730; Pub. L. 105–34, title XII, §§ 1222(b)(2), 1239(e)(1), , 111 Stat. 1019, 1028; Pub. L. 114–74, title XI, § 1101(f)(12), , 129 Stat. 638.)