§ 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

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. 1997

   Pub. L. 105–34 title V § 505(a) · 111 Stat. 788

   Enacted · 26 U.S.C. § 7479

   Added Pub. L. 105–34, title V, § 505(a), Aug. 5, 1997, 111 Stat. 854

   Source evidence

   Code source credit
   Added Pub. L. 105–34, title V, § 505(a), Aug. 5, 1997, 111 Stat. 854

   Enacted provision · exact public law section
   (a) In General.— Part IV of subchapter C of chapter 76 of the Internal Revenue Code of 1986 (relating to declaratory judgments) is amended by adding at the end the following new section: “SEC. 7479. DECLARATORY JUDGMENTS RELATING TO ELIGIBILITY OF ESTATE WITH RESPECT TO INSTALLMENT PAYMENTS UNDER SECTION 6166. “(a) Creation of remedy.— In a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)— “(1) whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate consists largely of interest in closely held business) with respect to an estate, or “(2) whether the extension of time for payment of tax provided in section 6166(a) has ceased to apply with respect to an estate, upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to whether such election may be made or whether such extension has ceased to apply. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such. “(b) Limitations.— “(1) Petitioner.— A pleading may be filed under this section, with respect to any estate, only— “(A) by the executor of such estate, or “(B) by any person who has assumed an obligation to make payments under section 6166 with respect to such estate (but only if each other such person is joined as a party). “(2) Exhaustion of administrative remedies.— The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination. “(3) Time for bringing action.— If the Secretary sends by certified or registered mail notice of his determination as described in subsection (a) to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing”.

   Effective date note
   Amendment by section 3104(b) of Pub. L. 105–206 applicable to any claim for refund filed after July 22, 1998, see section 3104(c) of Pub. L. 105–206, set out as a note under section 7422 of this title. Amendment by section 6007(d) 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.

2. 1998

   Internal Revenue Service Restructuring and Reform Act of 1998

   Pub. L. 105–206 § 6007(d) · 112 Stat. 685

   Substituted · 26 U.S.C. § 7479(a)(1); 26 U.S.C. § 7479(a)(2)

   Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”

   Source evidence

   Code amendment note
   Subsec. (a)(1), (2). Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”.

   Enacted provision · exact public law section
   (d) Amendment Related to Section 505 of the 1997 Act.— Paragraphs (1) and (2) of section 7479(a) of the 1986 Code are each amended by striking “an estate,” and inserting “an estate (or with respect to any property included therein),”.

   Effective date note
   Amendment by section 3104(b) of Pub. L. 105–206 applicable to any claim for refund filed after July 22, 1998, see section 3104(c) of Pub. L. 105–206, set out as a note under section 7422 of this title. Amendment by section 6007(d) 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.

3. 1998

   Taxpayer Bill of Rights 3

   Pub. L. 105–206 § 3104(b) · 112 Stat. 685

   Added · 26 U.S.C. § 7479(c)

   Pub. L. 105–206, § 3104(b), added subsec. (c)

   Source evidence

   Code amendment note
   Subsec. (c). Pub. L. 105–206, § 3104(b), added subsec. (c).

   Enacted provision · exact public law section
   (b) Extension of Time To File Refund Suit.— Section 7479 (relating to declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166) is amended by adding at the end the following new subsection: “(c) Extension of Time To File Refund Suit.— The 2-year period in section 6532(a)( 1) for filing suit for refund after disallowance of a claim shall be suspended during the 90-day period after the mailing of the notice referred to in subsection (b)(3) and, if a pleading has been filed with the Tax Court under this section, until the decision of the Tax Court has become final.”.

   Effective date note
   Amendment by section 3104(b) of Pub. L. 105–206 applicable to any claim for refund filed after July 22, 1998, see section 3104(c) of Pub. L. 105–206, set out as a note under section 7422 of this title. Amendment by section 6007(d) 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.

3 of 3 references resolved to an enrolled provision