
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6214]

 
                     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
 
Sec. 6214. Determinations by Tax Court


(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).

(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.)


                               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 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 section 101(j)(43), (44) of 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 section 960(a) of Pub. L. 91-172 effective one year 
after Dec. 30, 1969, see section 962(e) of Pub. L. 91-172, set out as an 
Effective Date note under section 7463 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 6212, 6234, 7436, 7463 of 
this title.
