
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: 26USC6215]

 
                     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. 6215. Assessment of deficiency found by Tax Court


(a) General rule

    If the taxpayer files a petition with the Tax Court, the entire 
amount redetermined as the deficiency by the decision of the Tax Court 
which has become final shall be assessed and shall be paid upon notice 
and demand from the Secretary. No part of the amount determined as a 
deficiency by the Secretary but disallowed as such by the decision of 
the Tax Court which has become final shall be assessed or be collected 
by levy or by proceeding in court with or without assessment.

(b) Cross references

            (1) For assessment or collection of the amount of the 
        deficiency determined by the Tax Court pending appellate court 
        review, see section 7485.
            (2) For dismissal of petition by Tax Court as affirmation of 
        deficiency as determined by the Secretary, see section 7459(d).
            (3) For decision of Tax Court that tax is barred by 
        limitation as its decision that there is no deficiency, see 
        section 7459(e).
            (4) For assessment of damages awarded by Tax Court for 
        instituting proceedings merely for delay, see section 6673.
            (5) For treatment of certain deficiencies as having been 
        paid, in connection with sale of surplus war-built vessels, see 
        section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 
        U.S.C. App. 1742).
            (6) For rules applicable to Tax Court proceedings, see 
        generally subchapter C of chapter 76.
            (7) For extension of time for paying amount determined as 
        deficiency, see section 6161(b).

(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94-455, title XIX, 
Sec. 1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 
99-514, title XIV, Sec. 1404(c)(2), Oct. 22, 1986, 100 Stat. 2714.)


                               Amendments

    1986--Subsec. (b)(7), (8). Pub. L. 99-514 redesignated par. (8) as 
(7) and struck out former par. (7) which read as follows: ``For 
proration of deficiency to installments, see section 6152(c).''
    1976--Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out ``or his 
delegate'' after ``Secretary'' wherever appearing.
    Subsec. (b)(5). Pub. L. 94-455, Sec. 1906(a)(16), struck out ``60 
Stat. 48;'' before ``50 U.S.C. App. 1742''.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to taxable years beginning 
after Dec. 31, 1986, see section 1404(d) of Pub. L. 99-514, set out as a 
note under section 643 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 7436, 7481 of this title.
