
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7459]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                           PART II--PROCEDURE
 
Sec. 7459. Reports and decisions


(a) 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.

(b) 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.

(c) 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 6226, 6228(a),\1\ 
6247, or 6252, 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.
---------------------------------------------------------------------------
    \1\ See 1997 Amendment note below.
---------------------------------------------------------------------------

(d) 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.

(e) 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.

(f) Findings of fact as evidence

    The findings of the Board of Tax Appeals made in connection with any 
decision prior to February 26, 1926, shall, notwithstanding the 
enactment of the Revenue Act of 1926 (44 Stat. 9), continue to be prima 
facie evidence of the facts therein stated.

(g) Penalty

            For penalty for taxpayer instituting proceedings before Tax 
        Court merely for delay, see section 6673.

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 93-406, title II, 
Sec. 1041(b)(2), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94-455, title 
XIII, Sec. 1306(b)(2), title XIX, Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 
Stat. 1719, 1834; Pub. L. 97-248, title IV, Sec. 402(c)(14), Sept. 3, 
1982, 96 Stat. 668; Pub. L. 97-362, title I, Sec. 106(b), Oct. 25, 1982, 
96 Stat. 1730; Pub. L. 105-34, title XII, Secs. 1222(b)(2), 1239(e)(1), 
Aug. 5, 1997, 111 Stat. 1019, 1028.)

                       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.


                               Amendments

    1997--Subsec. (c). Pub. L. 105-34, Sec. 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, Sec. 1222(b)(2). See below.
    Pub. L. 105-34, Sec. 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, Sec. 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''.


                    Effective Date of 1997 Amendment

    Amendment by section 1222(b)(2) of Pub. L. 105-34 applicable to 
partnership taxable years beginning after Dec. 31, 1997, 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 Aug. 5, 1997, see section 1239(f) 
of Pub. L. 105-34, set out as a note under section 6225 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 the applicability of 
the amendment to any partnership taxable year ending after Sept. 3, 
1982, 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 an Effective Date note under section 6221 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 Oct. 4, 1976 but 
only with respect to determinations (or requests for determinations) 
made after Jan. 1, 1976, 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 Sept. 2, 1974, see section 1041(d) of Pub. L. 93-406, set 
out as an Effective Date note under section 7476 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6215, 7463 of this title.
