
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document affected by Public Law 106-554 Section 1(a)(7)]
[CITE: 26USC6512]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 66--LIMITATIONS
 
              Subchapter B--Limitations on Credit or Refund
 
Sec. 6512. Limitations in case of petition to Tax Court


(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 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).

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 811; Pub. L. 87-870, Sec. 4, Oct. 23, 
1962, 76 Stat. 1161; Pub. L. 91-172, title I, Sec. 101(j)(47), (48), 
title IX, Sec. 960(b), Dec. 30, 1969, 83 Stat. 531, 734; Pub. L. 91-614, 
title I, Sec. 102(d)(9), Dec. 31, 1970, 84 Stat. 1842; Pub. L. 93-406, 
title II, Sec. 1016(a)(16), Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, 
title XIII, Sec. 1307(d)(2)(F)(vii), title XVI, Sec. 1605(b)(9), title 
XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1728, 1755, 1834; Pub. 
L. 95-600, title II, Sec. 212(b)(2), Nov. 6, 1978, 92 Stat. 2819; Pub. 
L. 96-223, title I, Sec. 101(f)(6), Apr. 2, 1980, 94 Stat. 253; Pub. L. 
96-589, Sec. 6(d)(3), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97-248, 
title IV, Sec. 402(c)(8), (9), Sept. 3, 1982, 96 Stat. 668; Pub. L. 100-
418, title I, Sec. 1941(b)(2)(J), (K), Aug. 23, 1988, 102 Stat. 1323; 
Pub. L. 100-647, title VI, Secs. 6244(a), (b)(2), 6246(b)(1), 
6247(b)(1), Nov. 10, 1988, 102 Stat. 3750-3752; Pub. L. 105-34, title 
XII, Secs. 1239(c)(2), 1282(a), title XIV, Sec. 1451(a), (b), Aug. 5, 
1997, 111 Stat. 1028, 1037, 1054; Pub. L. 105-206, title III, 
Sec. 3464(b), (c), July 22, 1998, 112 Stat. 767; Pub. L. 106-554, 
Sec. 1(a)(7) [title III, Sec. 319(19)], Dec. 21, 2000, 114 Stat. 2763, 
2763A-647.)


                               Amendments

    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, Sec. 3464(b), added 
pars. (5) and (6).
    Subsec. (b)(1). Pub. L. 105-206, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 1451(b), added par. (4).
    1988--Subsec. (a). Pub. L. 100-647, Sec. 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, Sec. 6246(b)(1), inserted ``(or 7481(c) with 
respect to a determination of statutory interest)'' after ``section 
6213(a)''.
    Pub. L. 100-418, Sec. 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, Sec. 6244(a), substituted 
``paragraph (3)'' for ``paragraph (2)''.
    Pub. L. 100-418, Sec. 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, Sec. 6244(a), added par. (2) 
and redesignated former par. (2) as (3).
    Subsec. (c). Pub. L. 100-647, Sec. 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, Sec. 402(c)(8), added par. 
(4).
    Subsec. (b)(2). Pub. L. 97-248, Sec. 402(c)(9), substituted ``(c), 
or (d)'' for ``(c), (d), or (g)'' wherever appearing.
    1980--Subsec. (a). Pub. L. 96-223, Sec. 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, Sec. 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, Sec. 101(j)(47), inserted 
references to chapter 42 taxes.
    Subsec. (b)(1). Pub. L. 91-172, Secs. 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).


                    Effective Date of 1997 Amendment

    Amendment by section 1239(c)(2) of Pub. L. 105-34 applicable to 
partnership taxable years ending after Aug. 5, 1997, see section 1239(f) 
of Pub. L. 105-34, set out as a note under section 6225 of this title.
    Section 1282(b) of Pub. L. 105-34 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 [Aug. 5, 1997].''
    Section 1451(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [amending this section] shall take effect on the 
date of the enactment of this Act [Aug. 5, 1997].''


                    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 Nov. 10, 1988, see section 6244(c) of Pub. L. 100-
647, set out as a note under section 6214 of this title.
    Section 6246(c) of Pub. L. 100-647 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 [Nov. 10, 
1988].''
    Section 6247(c) of Pub. L. 100-647 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 [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 1982 Amendment

    Amendment by Pub. L. 97-248 applicable to partnership taxable years 
beginning after Sept. 3, 1982, with provision for applicability of 
amendment to any partnership taxable year ending after Sept. 3, 1982, 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 an Effective Date note under section 6221 of this title.


                    Effective Date of 1980 Amendments

    Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not 
applicable to proceedings under Title 11, Bankruptcy, commenced before 
Oct. 1, 1979, 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 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 1978 Amendment

    Amendment by Pub. L. 95-600 applicable to partnership items arising 
in partnership taxable years beginning after Dec. 31, 1978, 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 Dec. 31, 1976, 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 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)(47), (48) 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(b) 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.

                  Section Referred to in Other Sections

    This section is referred to in sections 2011, 2014, 6015, 6212, 
6213, 6214, 6404, 6513, 7436, 7463, 7481 of this title.
