
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: 26USC7479]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                    CHAPTER 76--JUDICIAL PROCEEDINGS
 
                       Subchapter C--The Tax Court
 
                     PART IV--DECLARATORY JUDGMENTS
 
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 with respect to any property included therein), 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 (or 
    with respect to any property included therein),

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.

(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.

(Added Pub. L. 105-34, title V, Sec. 505(a), Aug. 5, 1997, 111 Stat. 
854; amended Pub. L. 105-206, title III, Sec. 3104(b), title VI, 
Sec. 6007(d), July 22, 1998, 112 Stat. 732, 809.)


                               Amendments

    1998--Subsec. (a)(1), (2). Pub. L. 105-206, Sec. 6007(d), 
substituted ``an estate (or with respect to any property included 
therein),'' for ``an estate,''.
    Subsec. (c). Pub. L. 105-206, Sec. 3104(b), added subsec. (c).


                    Effective Date of 1998 Amendment

    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.


                             Effective Date

    Section 505(c) of Pub. L. 105-34 provided that: ``The amendments 
made by this section [enacting this section] shall apply to the estates 
of decedents dying after the date of the enactment of this Act [Aug. 5, 
1997].''

                  Section Referred to in Other Sections

    This section is referred to in section 7422 of this title.
