US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 6213

Restrictions applicable to deficiencies; petition to Tax Court

(a)

Time for filing petition and restriction on assessment

Within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6851, 6852, or 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A, or B, chapter 41, 42, 43, or 44 and no levy or proceeding in court for its collection shall be made, begun, or prosecuted until such notice has been mailed to the taxpayer, nor until the expiration of such 90-day or 150-day period, as the case may be, nor, if a petition has been filed with the Tax Court, until the decision of the Tax Court has become final. Notwithstanding the provisions of section 7421(a), the making of such assessment or the beginning of such proceeding or levy during the time such prohibition is in force may be enjoined by a proceeding in the proper court, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection. The Tax Court shall have no jurisdiction to enjoin any action or proceeding or order any refund under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition. Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.

(b)

Exceptions to restrictions on assessment

(1)

Assessments arising out of mathematical or clerical errors

If the taxpayer is notified that, on account of a mathematical or clerical error appearing on the return, an amount of tax in excess of that shown on the return is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical or clerical error, such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), or of section 6212(c)(1) (restricting further deficiency letters), or of section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice, nor shall such assessment or collection be prohibited by the provisions of subsection (a) of this section. Each notice under this paragraph shall set forth the error alleged and an explanation thereof.

(2)

Abatement of assessment of mathematical or clerical errors

(A)

Request for abatement

Notwithstanding section 6404(b), a taxpayer may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter.

(B)

Stay of collection

In the case of any assessment referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding in court for the collection of such assessment shall be made, begun, or prosecuted during the period in which such assessment may be abated under this paragraph.

(3)

Assessments arising out of tentative carryback or refund adjustments

If the Secretary determines that the amount applied, credited, or refunded under section 6411 is in excess of the overassessment attributable to the carryback or the amount described in section 1341(b)(1) with respect to which such amount was applied, credited, or refunded, he may assess without regard to the provisions of paragraph (2) the amount of the excess as a deficiency as if it were due to a mathematical or clerical error appearing on the return.

(4)

Assessment of amount paid

Any amount paid as a tax or in respect of a tax may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment.

(5)

Certain orders of criminal restitution

If the taxpayer is notified that an assessment has been or will be made pursuant to section 6201(a)(4)—
(A)
such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), section 6212(c)(1) (restricting further deficiency letters), or section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and
(B)
subsection (a) shall not apply with respect to the amount of such assessment.
(c)

Failure to file petition

If the taxpayer does not file a petition with the Tax Court within the time prescribed in subsection (a), the deficiency, notice of which has been mailed to the taxpayer, shall be assessed, and shall be paid upon notice and demand from the Secretary.

(d)

Waiver of restrictions

The taxpayer shall at any time (whether or not a notice of deficiency has been issued) have the right, by a signed notice in writing filed with the Secretary, to waive the restrictions provided in subsection (a) on the assessment and collection of the whole or any part of the deficiency.

(e)

Suspension of filing period for certain excise taxes

The running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to the taxes imposed by section 4941 (relating to taxes on self-dealing), 4942 (relating to taxes on failure to distribute income), 4943 (relating to taxes on excess business holdings), 4944 (relating to investments which jeopardize charitable purpose), 4945 (relating to taxes on taxable expenditures), 4951 (relating to taxes on self-dealing), or 4952 (relating to taxes on taxable expenditures), 4955 (relating to taxes on political expenditures), 4958 (relating to private excess benefit), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise taxes on prohibited transactions) shall be suspended for any period during which the Secretary has extended the time allowed for making correction under section 4963(e).

(f)

Coordination with title 11

(1)

Suspension of running of period for filing petition in title 11 cases

In any case under title 11 of the United States Code, the running of the time prescribed by subsection (a) for filing a petition in the Tax Court with respect to any deficiency shall be suspended for the period during which the debtor is prohibited by reason of such case from filing a petition in the Tax Court with respect to such deficiency, and for 60 days thereafter.

(2)

Certain action not taken into account

For purposes of the second and third sentences of subsection (a), the filing of a proof of claim or request for payment (or the taking of any other action) in a case under title 11 of the United States Code shall not be treated as action prohibited by such second sentence.

(g)

Definitions

For purposes of this section—
(1)

Return

The term “return” includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44.

(2)

Mathematical or clerical error

The term “mathematical or clerical error” means—
(A)
an error in addition, subtraction, multiplication, or division shown on any return,
(B)
an incorrect use of any table provided by the Internal Revenue Service with respect to any return if such incorrect use is apparent from the existence of other information on the return,
(C)
an entry on a return of an item which is inconsistent with another entry of the same or another item on such return,
(D)
an omission of information which is required to be supplied on the return to substantiate an entry on the return,
(E)
an entry on a return of a deduction or credit in an amount which exceeds a statutory limit imposed by subtitle A or B, or chapter 41, 42, 43, or 44, if such limit is expressed—
(i)
as a specified monetary amount, or
(ii)
as a percentage, ratio, or fraction,
and if the items entering into the application of such limit appear on such return,
(F)
an omission of a correct taxpayer identification number required under section 32 (relating to the earned income credit) to be included on a return,
(G)
an entry on a return claiming the credit under section 32 with respect to net earnings from self-employment described in section 32(c)(2)(A) to the extent the tax imposed by section 1401 (relating to self-employment tax) on such net earnings has not been paid,
(H)
an omission of a correct TIN required under section 21 (relating to expenses for household and dependent care services necessary for gainful employment) or section 151 (relating to allowance of deductions for personal exemptions),
(I)
an omission of a correct TIN required under section 24 (relating to child tax credit) to be included on a return,
(J)
an omission of a correct social security number or employer identification number required under section 25A(g)(1) (relating to higher education tuition and related expenses) to be included on a return,
(K)
an omission of information required by section 32(k)(2) (relating to taxpayers making improper prior claims of earned income credit) or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof,
(L)
the inclusion on a return of a TIN required to be included on the return under section 21, 24, 32, 6428, or 6428A if—
(i)
such TIN is of an individual whose age affects the amount of the credit under such section, and
(ii)
the computation of the credit on the return reflects the treatment of such individual as being of an age different from the individual’s age based on such TIN,
(M)
the entry on the return claiming the credit under section 32 with respect to a child if, according to the Federal Case Registry of Child Support Orders established under section 453(h) of the Social Security Act, the taxpayer is a noncustodial parent of such child,
(N)
an omission of any increase required under section 36(f) with respect to the recapture of a credit allowed under section 36,
(O)
the inclusion on a return of an individual taxpayer identification number issued under section 6109(i) which has expired, been revoked by the Secretary, or is otherwise invalid,
(P)
an omission of information required by section 24(g)(2) or an entry on the return claiming the credit under section 24 for a taxable year for which the credit is disallowed under subsection (g)(1) thereof,
(Q)
an omission of information required by section 25A(b)(4)(B) or an entry on the return claiming the American Opportunity Tax Credit for a taxable year for which such credit is disallowed under section 25A(b)(4)(A),
(R)
an omission of information or documentation required under section 25C(b)(6)(B) (relating to home energy audits) to be included on a return,
(S)
an omission of a correct product identification number required under section 25C(h) (relating to credit for nonbusiness energy property) to be included on a return,
(T)
an omission of a correct vehicle identification number required under section 30D(f)(9) (relating to credit for new clean vehicles) to be included on a return,
(U)
an omission of a correct vehicle identification number required under section 25E(d) (relating to credit for previously-owned clean vehicles) to be included on a return,
(V)
an omission of a correct vehicle identification number required under section 45W(e) (relating to commercial clean vehicle credit) to be included on a return,
(W)
an omission of a correct social security number required under section 151(d)(5)(C) (relating to deduction for seniors),
(X)
an omission of a correct social security number required under section 108(f)(5)(C) (relating to discharges on account of death or disability),
(Y)
an omission of a correct social security number required under section 224(e) (relating to deduction for qualified tips),
(Z)
an omission of a correct social security number required under section 225(d) (relating to deduction for qualified overtime), and
(AA)
an omission of a correct social security number required under section 6434(e)(1) (relating to the Trump accounts contribution pilot program).
A taxpayer shall be treated as having omitted a correct TIN for purposes of the preceding sentence if information provided by the taxpayer on the return with respect to the individual whose TIN was provided differs from the information the Secretary obtains from the person issuing the TIN.
(h)

Cross references

(1)
For assessment as if a mathematical error on the return, in the case of erroneous claims for income tax prepayment credits, see section 6201(a)(3).
(2)
For assessments without regard to restrictions imposed by this section in the case of—
(A)
Recovery of foreign income taxes, see section 905(c).
(B)
Recovery of foreign estate tax, see section 2016.
(3)
1
1 See References in Text note below.
For provisions relating to application of this subchapter in the case of certain partnership items, etc., see section 6230(a).

Aug. 16, 1954, ch. 73668A Stat. 771Pub. L. 89–44, title VIII, § 809(d)(4)(B)79 Stat. 168Pub. L. 91–172, title I, § 101(f)(3)83 Stat. 524Pub. L. 93–406, title II, § 1016(a)(11)88 Stat. 930Pub. L. 94–455, title XII90 Stat. 1698Pub. L. 95–227, § 4(d)(1)92 Stat. 23Pub. L. 95–600, title V, § 504(b)(2)92 Stat. 2881Pub. L. 96–223, title I, § 101(f)(1)(D)94 Stat. 252Pub. L. 96–589, § 6(b)(1)94 Stat. 3407Pub. L. 96–596, § 2(a)(4)(C)94 Stat. 3472Pub. L. 97–248, title IV, § 402(c)(2)96 Stat. 667Pub. L. 98–369, title III, § 305(b)(4)98 Stat. 784Pub. L. 99–514, title XVIII, § 1875(d)(2)(B)(i)100 Stat. 2896Pub. L. 100–203, title X101 Stat. 1330–467Pub. L. 100–418, title I, § 1941(b)(2)(B)(iv)102 Stat. 1323Pub. L. 100–647, title I, § 1015(r)(3)102 Stat. 3573Pub. L. 101–239, title VII, § 7811(k)(1)103 Stat. 2412Pub. L. 104–168, title XIII, § 1311(c)(3)110 Stat. 1478Pub. L. 104–188, title I, § 1615(c)110 Stat. 1853Pub. L. 104–193, title IV, § 451(c)110 Stat. 2277Pub. L. 105–34, title I, § 101(d)(2)111 Stat. 799Pub. L. 105–206, title III112 Stat. 767Pub. L. 105–277, div. J, title III, § 3003(a)112 Stat. 2681–905Pub. L. 107–16, title III, § 303(g)115 Stat. 56Pub. L. 110–185, title I, § 101(b)(2)122 Stat. 616Pub. L. 111–5, div. B, title I, § 1001(d)123 Stat. 312Pub. L. 111–92123 Stat. 2991Pub. L. 111–237, § 3(b)(1)124 Stat. 2498Pub. L. 113–295, div. A, title II128 Stat. 4034Pub. L. 114–113, div. Q, title II129 Stat. 3080Pub. L. 115–141, div. U, title I, § 101l132 Stat. 1165Pub. L. 116–136, div. A, title II, § 2201(b)(2)134 Stat. 337Pub. L. 116–260, div. N, title II, § 272(b)(2)134 Stat. 1971Pub. L. 117–169, title I136 Stat. 1945Pub. L. 119–21, title VII139 Stat. 160Pub. L. 119–39, § 2(a)139 Stat. 659(, ; , , ; , (j)(42), , , 530; , , ; , §§ 1204(c)(6), 1206(a)–(c)(1), title XIII, § 1307(d)(2)(F)(iii), title XVI, § 1605(b)(6), title XIX, §§ 1906(a)(15), (b)(13)(A), , , 1703, 1704, 1728, 1755, 1825, 1834; , (2), , ; , , ; , (E), , ; , , ; , , ; , , ; , title IV, § 474(r)(34), , , 845; , , ; , §§ 10712(c)(1), 10713(b)(2)(D), , , 1330–470; , (v), , ; , title VI, § 6243(a), , , 3749; , , ; , , ; , , ; , , ; , title II, § 201(b), title X, § 1085(a)(3), , , 803, 956; , §§ 3463(b), 3464(a), title VI, § 6010(p)(3), , , 817; , (b), , ; , , ; , , ; , , ; , §§ 11(h), 12(d), , , 2992; , , ; , §§ 214(a), 221(a)(4), (5)(C), (112)(C), , , 4037, 4038, 4054; , §§ 203(e), 208(b), , , 3084; ()(18), title IV, § 401(a)(277), (278), , , 1197; , , ; , , ; , §§ 13301(f)(4), (g)(2), 13401(i)(4), 13402(c), 13403(b)(2), , , 1946, 1961, 1964, 1966; , §§ 70103(b), 70104(e), 70119(b), 70201(c), 70202(d), 70204(d)(3), 70606(b), , , 161, 168, 171, 175, 188, 289; , (b), , .)

Amendment of Subsection (b)

Pub. L. 119–39, § 2(a)139 Stat. 659—(c), , , 660, provided that, applicable to notices sent after the date which is 12 months after , subsection (b) of this section is amended as follows:

(1) in paragraph (1)—

(A) by striking “errors.—If the taxpayer” and inserting “errors

“(A) In general

“If the taxpayer”;

(B) by striking “Each notice” in the second sentence and inserting “Subject to subparagraph (B), each notice”; and

(C) by adding at the end the following new subparagraph:

“(B) Specificity of math or clerical error notice

“(i) In general

“The notice provided under subparagraph (A) shall—

“(I) be sent to the taxpayer’s last known address,

“(II) describe the mathematical or clerical error in comprehensive, plain language, including—

“(aa) the type of error,

“(bb) the section of this title to which the error relates,

“(cc) a description of the nature of the error, and

“(dd) the specific line of the return on which the error was made,

“(III) an itemized computation of any direct or incidental adjustments to be made to the return in correction of the error, including any adjustment to the amount of—

“(aa) adjusted gross income,

“(bb) taxable income,

“(cc) itemized or standard deductions,

“(dd) nonrefundable credits,

“(ee) credits under section 24, 25A, 32, 35, or 36B, credits claimed with respect to undistributed long-term capital gains on Form 2439, credits for Federal taxes paid on fuels claimed on Form 4136, and any other refundable credits,

“(ff) income tax,

“(gg) other taxes,

“(hh) total tax,

“(ii) Federal income tax withheld or excess tax withheld under section 3101 or 3201(a),

“(jj) estimated tax payments, including amount applied from prior year’s return,

“(kk) refund or amount owed,

“(ll) net operating loss carryforwards, or

“(mm) credit carryforwards,

“(IV) include the telephone number for the automated phone transcript service, and

“(V) display the date by which the taxpayer may request to abate any assessment specified in such notice pursuant to paragraph (2)(A), in bold, font size 14, and immediately next to the taxpayer’s address on page 1 of the notice.

“(ii) No lists of potential errors

“A notice which provides multiple potential or alternative errors which may be applicable to the return shall not be sufficiently specific for purposes of clause (i)(II); however, if multiple specific errors apply to the return all such errors should be listed.”; and

(2) in paragraph (2), by adding at the end the following new subparagraph:

“(C) Notice

“Upon determination of an abatement pursuant to subparagraph (A), the Secretary shall send notice to the taxpayer of such abatement which—

“(i) is sent to the taxpayer’s last known address,

“(ii) describes the abatement in comprehensive, plain language, and

“(iii) provides an itemized computation of any adjustments to be made to the items described in the notice of mathematical or clerical error, including any changes to any item described in paragraph (1)(B)(i)(III).”

See 2025 Amendment notes below.

Editorial Notes

References in Text

section 653(h) of Title 42Section 453(h) of the Social Security Act, referred to in subsec. (g)(2)(M), is classified to , The Public Health and Welfare.

Pub. L. 114–74, title XI, § 1101(a)129 Stat. 625Section 6230, referred to in subsec. (h)(3), was repealed by , , .

Codification

Pub. L. 113–295, div. A, title II, § 214(a)(2)128 Stat. 4034Pub. L. 110–185Pub. L. 110–185Pub. L. 111–92Pub. L. 113–295, , , which directed that subsec. (g)(2) of this section be amended by striking “and” at the end of subpar. (O), by striking the period at the end of subpar. (P) and inserting “, and”, and by inserting after subpar. (P) a new subpar. (Q), effective as if included in the provisions of to which the amendments relate, could not literally be executed insofar as it directed the amendments to subpars. (O) and (P) because subsec. (g)(2), at the time of enactment of , did not contain subpars. (N) to (P). However, the amendment was considered to be executed by making the conforming amendments to subpars. (O) and (P) as added by sections 11(h) and 12(d) of , to reflect the probable intent of Congress and to allow for additional amendments by , which presume that such conforming amendments had taken place. See 2014 Amendment notes below.

Amendments

Pub. L. 119–39, § 2(a)2025—Subsec. (b)(1). , designated existing provisions as subpar. (A), inserted heading, substituted “Subject to subparagraph (B), each notice” for “Each notice”, and added subpar. (B).

Pub. L. 119–39, § 2(b)Subsec. (b)(2)(C). , added subpar. (C).

Pub. L. 119–21, § 70104(e)Subsec. (g)(2)(I). , substituted “section 24” for “section 24(e)”.

Pub. L. 119–21, § 70606(b)Subsec. (g)(2)(J). , substituted “social security number or employer identification number” for “TIN”.

Pub. L. 119–21, § 70103(b)Subsec. (g)(2)(W). , added subpar. (W).

Pub. L. 119–21, § 70119(b)Subsec. (g)(2)(X). , added subpar. (X).

Pub. L. 119–21, § 70201(c)Subsec. (g)(2)(Y). , added subpar. (Y).

Pub. L. 119–21, § 70202(d)Subsec. (g)(2)(Z). , added subpar. (Z).

Pub. L. 119–21, § 70204(d)(3)Subsec. (g)(2)(AA). , added subpar. (AA).

Pub. L. 117–169, § 13301(f)(4)2022—Subsec. (g)(2)(R). , added subpar. (R).

Pub. L. 117–169, § 13301(g)(2)Subsec. (g)(2)(S). , added subpar. (S).

Pub. L. 117–169, § 13401(i)(4)Subsec. (g)(2)(T). , added subpar. (T).

Pub. L. 117–169, § 13402(c)Subsec. (g)(2)(U). , added subpar. (U).

Pub. L. 117–169, § 13403(b)(2)Subsec. (g)(2)(V). , added subpar. (V).

Pub. L. 116–2602020—Subsec. (g)(2)(L). substituted “6428, or 6428A” for “or 6428” in introductory provisions.

Pub. L. 116–136 substituted “32, or 6428” for “or 32” in introductory provisions.

Pub. L. 115–141, § 401(a)(277)2018—Subsec. (g)(2)(O). , inserted comma at end.

Pub. L. 115–141, § 401(a)(278)Subsec. (g)(2)(P). , substituted “section 24(g)(2)” for “section 24(h)(2)” and “subsection (g)(1)” for “subsection (h)(1)”.

Pub. L. 115–141, § 101lSubsec. (g)(2)(Q). ()(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: “an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which the credit is disallowed under paragraph (8)(A) thereof.”

Pub. L. 114–113, § 208(b)(1)2015—Subsec. (g)(2)(K). , inserted “or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof” before comma at end.

Pub. L. 114–113, § 203(e)Subsec. (g)(2)(O). , added subpar. (O).

Pub. L. 114–113, § 208(b)(2)Subsec. (g)(2)(P), (Q). , added subpars. (P) and (Q).

Pub. L. 113–295, § 214(a)(1)2014—Subsec. (g)(2)(L). , substituted “or 32” for “32, or 6428” in introductory provisions.

Pub. L. 113–295, § 221(a)(112)(C)Subsec. (g)(2)(M). , inserted “and” at end.

Pub. L. 113–295, § 221(a)(112)(C)Subsec. (g)(2)(N). , redesignated subpar. (O) as (N) and substituted period for comma at end.

Pub. L. 113–295, § 221(a)(5)(C), struck out subpar. (N) which read as follows: “an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)(B),”.

Pub. L. 113–295, § 214(a)(2)Subsec. (g)(2)(O). , struck out “and” at end. See Codification note above.

Pub. L. 113–295, § 221(a)(4)Subsec. (g)(2)(P). , struck out subpar. (P) which read as follows: “an entry on a return claiming the credit under section 36 if—

“(i) the Secretary obtains information from the person issuing the TIN of the taxpayer that indicates that the taxpayer does not meet the age requirement of section 36(b)(4),

“(ii) information provided to the Secretary by the taxpayer on an income tax return for at least one of the 2 preceding taxable years is inconsistent with eligibility for such credit, or

“(iii) the taxpayer fails to attach to the return the form described in section 36(d)(4), and”.

Pub. L. 113–295, § 214(a)(2), substituted “, and” for period at end. See Codification note above.

Pub. L. 113–295, § 221(a)(112)(C)Subsec. (g)(2)(Q). , struck out subpar. (Q) which read as follows: “an omission of a correct valid identification number required under section 6428(h) (relating to 2008 recovery rebates for individuals) to be included on a return.”

Pub. L. 113–295, § 214(a)(2), added subpar. (Q). See Codification note above.

Pub. L. 111–2372010—Subsec. (b)(5). added par. (5).

Pub. L. 111–52009—Subsec. (g)(2)(N). added subpar. (N).

Pub. L. 111–92, § 11(h)Subsec. (g)(2)(O). , added subpar. (O).

Pub. L. 111–92, § 12(d)Subsec. (g)(2)(P). , added subpar. (P).

Pub. L. 110–1852008—Subsec. (g)(2)(L). substituted “32, or 6428” for “or 32” in introductory provisions.

Pub. L. 107–162001—Subsec. (g)(2)(M). added subpar. (M).

Pub. L. 105–206, § 3464(a)1998—Subsec. (a). , substituted “, including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsection.” for “, including the Tax Court.” and “to enjoin any action or proceeding or order any refund” for “to enjoin any action or proceeding”.

Pub. L. 105–206, § 3463(b), inserted at end “Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed.”

Pub. L. 105–277, § 3003(a)Subsec. (g)(2). , inserted concluding provisions.

Pub. L. 105–206, § 6010(p)(3)Pub. L. 105–34, § 1085(a)(3)Subsec. (g)(2)(K). , amended . See 1997 Amendment note below.

Pub. L. 105–277, § 3003(b)Subsec. (g)(2)(L). , added subpar. (L).

Pub. L. 105–34, § 101(d)(2)1997—Subsec. (g)(2)(I). , added subpar. (I).

Pub. L. 105–34, § 201(b)Subsec. (g)(2)(J). , added subpar. (J).

Pub. L. 105–34, § 1085(a)(3)Pub. L. 105–206, § 6010(p)(3)Subsec. (g)(2)(K). , as amended by , added subpar. (K).

Pub. L. 104–1681996—Subsec. (e). inserted “4958 (relating to private excess benefit),” before “4971”.

Pub. L. 104–193Subsec. (g)(2)(F), (G). added subpars. (F) and (G).

Pub. L. 104–188Subsec. (g)(2)(H). added subpar. (H).

Pub. L. 101–239Pub. L. 100–647, § 1015(r)(3)1989—Subsec. (h)(3), (4). made technical correction to directory language of , see 1988 Amendment note below.

Pub. L. 100–647, § 6243(a)1988—Subsec. (a). , substituted for period at end “, including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respect of the deficiency that is the subject of such petition.”

Pub. L. 100–418, § 1941(b)(2)(B)(iv), substituted “or 44” for “44, or 45”.

Pub. L. 100–418, § 1941(b)(2)(B)(v)Subsec. (g)(1), (2)(E). , substituted “or 44” for “44, or 45”.

Pub. L. 100–647, § 1015(r)(3)Pub. L. 101–239Subsec. (h)(3), (4). , as amended by , redesignated par. (4) as (3) and struck out former par. (3) which read as follows: “For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see section 6201(a)(4).”

Pub. L. 100–203, § 10713(b)(2)(D)1987—Subsec. (a). , inserted reference to section 6852.

Pub. L. 100–203, § 10712(c)(1)Subsec. (e). , inserted “4955 (relating to taxes on political expenditures),”.

Pub. L. 99–5141986—Subsec. (h)(4). amended par. (4) generally. Prior to amendment, par. (4) read as follows: “For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a).”

Pub. L. 98–369, § 305(b)(4)1984—Subsec. (e). , substituted “section 4963(e)” for “section 4962(e)”.

Pub. L. 98–369, § 474(r)(34)Subsec. (h)(3). , substituted “section 32 or 34” for “section 39”.

Pub. L. 97–2481982—Subsec. (h)(4). added par. (4).

Pub. L. 96–223, § 101(f)(1)(D)1980—Subsec. (a). , inserted reference to chapter 45.

Pub. L. 96–596Subsec. (e). substituted “section 4962(e)” for “section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)”.

Pub. L. 96–589Subsec. (f). added subsec. (f). Former subsec. (f) redesignated (g).

Pub. L. 96–223, § 101(f)(1)(E)Subsec. (f)(1), (2)(E). , inserted reference to chapter 45.

Pub. L. 96–589Subsecs. (g), (h). redesignated former subsecs. (f) and (g) as (g) and (h), respectively.

Pub. L. 95–6001978—Subsec. (b)(3). inserted “or refund” after “carryback” in heading, and “or the amount described in section 1341(b)(1)” after “carryback” in text.

Pub. L. 95–227, § 4(d)(1)Subsec. (e). , inserted provisions relating to sections 4951 and 4952 of this title, and substituted “4975(f)(6)” for “4975(f)(4)”.

Pub. L. 95–227, § 4(d)(2)Subsec. (f). , inserted references to chapters 41 and 44.

Pub. L. 94–4551976—Subsec. (a). , §§ 1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted “section 6851 or” before “section 6861” and references to chapter 41 and chapter 44 and substituted “United States” for “States of the Union and the District of Columbia”.

Pub. L. 94–455, § 1206(a)(2)Subsec. (b)(1). , substituted in heading “Assessments arising out of mathematical or clerical errors” for “Mathematical errors” and in text inserted “or clerical” after “mathematical” in two places and inserted provision that each notice under this paragraph shall set forth the error alleged and an explanation thereof.

Pub. L. 94–455, § 1206(a)(2)Subsec. (b)(2). , added par. (2). Former par. (2) redesignated (3).

Pub. L. 94–455Subsec. (b)(3). , §§ 1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated, struck out “or his delegate” after “Secretary” and inserted “without regard to the provisions of paragraph (2)” after “he may assess” and “or clerical” after “mathematical”. Former par. (3) redesignated (4).

Pub. L. 94–455, § 1206(a)(1)Subsec. (b)(4). , redesignated former par. (3) as (4).

Pub. L. 94–455, § 1906(b)(13)(A)Subsecs. (c) to (e). , struck out “or his delegate” after “Secretary”.

Pub. L. 94–455, § 1206(b)Subsecs. (f), (g). , added subsec. (f) and redesignated former subsec. (f) as (g).

Pub. L. 93–406, § 1016(a)(11)(A)1974—Subsec. (a). , inserted reference to tax imposed by chapter 43.

Pub. L. 93–406, § 1016(a)(11)(B)Subsec. (e). –(D), substituted “excise taxes” for “chapter 42 taxes” in heading, and in text substituted “4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on prohibited transactions)” for “or 4945 (relating to taxes on taxable expenditures)” and “, 4945(i)(2), 4971(c)(3), or 4975(f)(4)” for “or 4945(h)(2)”.

Pub. L. 91–172, § 101(j)(42)1969—Subsec. (a). , inserted reference to chapter 42.

Pub. L. 91–172, § 101(f)(3)Subsecs. (e), (f). , added subsec. (e) and redesignated former subsec. (e) as (f).

Pub. L. 89–441965—Subsec. (e)(3). added par. (3).

Statutory Notes and Related Subsidiaries

Effective Date of 2025 Amendment

Pub. L. 119–39, § 2(c)139 Stat. 660

“The amendments made by this section [amending this section] shall apply to notices sent after the date which is 12 months after the date of the enactment of this Act [].”
, , , provided that:

section 70103(b) of Pub. L. 119–21section 70103(c) of Pub. L. 119–21section 151 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 70104(e) of Pub. L. 119–21section 70104(f) of Pub. L. 119–21section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 70119(b) of Pub. L. 119–21section 70119(c) of Pub. L. 119–21section 108 of this titleAmendment by applicable to discharges after , see , set out as a note under .

section 70201(c) of Pub. L. 119–21section 70201(j) of Pub. L. 119–21section 45B of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 70202(d) of Pub. L. 119–21section 70202(g) of Pub. L. 119–21section 63 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

section 70204(d)(3) of Pub. L. 119–21section 70204(e) of Pub. L. 119–21section 128 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 70606(b) of Pub. L. 119–21section 70606(c) of Pub. L. 119–21section 25A of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2022 Amendment

section 13301(f)(4) of Pub. L. 117–169section 13301(i)(1) of Pub. L. 117–169section 25C of this titleAmendment by applicable to property placed in service after , see , set out in a note under .

section 13301(g)(2) of Pub. L. 117–169section 13301(i)(3) of Pub. L. 117–169section 25C of this titleAmendment by applicable to property placed in service after , see , set out in a note under .

section 13401(i)(4) of Pub. L. 117–169section 13401(k)(1) of Pub. L. 117–169section 30D of this titleAmendment by applicable to vehicles placed in service after , see , set out in an Effective Date of 2022 Amendment; Transition Rule note under .

section 13402(c) of Pub. L. 117–169section 13402(e)(1) of Pub. L. 117–169section 25E of this titleAmendment by applicable to vehicles acquired after , see , set out in an Effective Date note under .

section 13403(b)(2) of Pub. L. 117–169section 13403(c) of Pub. L. 117–169section 45W of this titleAmendment by applicable to vehicles acquired after , see , set out as an Effective Date note under .

Effective Date of 2018 Amendment

lPub. L. 115–141Pub. L. 114–113section 101(s) of Pub. L. 115–141section 24 of this titleAmendment by section 101()(18) of effective as if included in the provision of the Protecting Americans from Tax Hikes Act of 2015, div. Q of , to which such amendment relates, see , set out as a note under .

Effective Date of 2015 Amendment

section 203(e) of Pub. L. 114–113section 6109(i)(3) of this titlesection 203(f) of Pub. L. 114–113section 6109 of this titleAmendment by applicable to applications for individual taxpayer identification numbers made after , except to the extent provided in , see , set out as a note under .

section 208(b) of Pub. L. 114–113section 208(c) of Pub. L. 114–113section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2014 Amendment

section 214(a) of Pub. L. 113–295Pub. L. 110–185section 214(c) of Pub. L. 113–295section 168 of this titleAmendment by effective as if included in the provisions of the Economic Stimulus Act of 2008, , to which such amendment relates, see , set out as a note under .

Pub. L. 113–295section 221(b) of Pub. L. 113–295section 1 of this titleAmendment by section 221(a)(4), (5)(C), 112(C) of effective , subject to a savings provision, see , set out as a note under .

Effective Date of 2010 Amendment

Pub. L. 111–237section 3(c) of Pub. L. 111–237section 6201 of this titleAmendment by applicable to restitution ordered after , see , set out as a note under .

Effective Date of 2009 Amendment

Pub. L. 111–92, § 11(j)(4)123 Stat. 2991

“The amendments made by subsection (h) [amending this section] shall apply to returns for taxable years ending on or after .”
, , , provided that:

section 12(d) of Pub. L. 111–92section 12(e) of Pub. L. 111–92section 36 of this titleAmendment by applicable to returns for taxable years ending on or after , see , set out as a note under .

Pub. L. 111–5section 1001(f) of Pub. L. 111–5section 6211 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 2001 Amendment

Pub. L. 107–16section 303(i) of Pub. L. 107–16section 32 of this titleAmendment by effective , see , set out as a note under .

Effective Date of 1998 Amendments

Pub. L. 105–277, div. J, title III, § 3003(c)112 Stat. 2681–905

“The amendments made by this section [amending this section] shall apply to taxable years ending after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 105–206, title III, § 3463(c)112 Stat. 767

section 6212 of this title“Subsection (a) and the amendment made by subsection (b) [amending this section and enacting provisions set out as a note under ] shall apply to notices mailed after .”
, , , provided that:

Pub. L. 105–206, title III, § 3464(d)112 Stat. 767

section 6512 of this title“The amendments made by this section [amending this section and ] shall take effect on the date of the enactment of this Act [].”
, , , provided that:

section 6010(p)(3) of Pub. L. 105–206Pub. L. 105–34section 6024 of Pub. L. 105–206section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, , to which such amendment relates, see , set out as a note under .

Effective Date of 1997 Amendment

section 101(d)(2) of Pub. L. 105–34section 101(e) of Pub. L. 105–34section 24 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

section 201(b) of Pub. L. 105–34section 201(f) of Pub. L. 105–34section 25A of this titleAmendment by applicable to expenses paid after (in taxable years ending after such date), for education furnished in academic periods beginning after such date, see , set out as an Effective Date note under .

section 1085(a)(3) of Pub. L. 105–34section 1085(e)(1) of Pub. L. 105–34section 32 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .

Effective Date of 1996 Amendments

Pub. L. 104–193section 451(d) of Pub. L. 104–193section 32 of this titleAmendment by applicable with respect to returns the due date for which (without regard to extensions) is more than 30 days after , see , set out as a note under .

Pub. L. 104–188section 1615(d) of Pub. L. 104–188section 21 of this titleAmendment by applicable with respect to returns the due date for which, without regard to extensions, is on or after the 30th day after , with special rule for 1995 and 1996, see , set out as a note under .

Pub. L. 104–168Pub. L. 104–168section 4955 of this titleAmendment by applicable to excess benefit transactions occurring on or after , and not applicable to any benefit arising from a transaction pursuant to any written contract which was binding on , and at all times thereafter before such transaction occurred, see section 1311(d)(1), (2) of , set out as a note under .

Effective Date of 1989 Amendment

Pub. L. 101–239Pub. L. 100–647section 7817 of Pub. L. 101–239section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, , to which such amendment relates, see , set out as a note under .

Effective Date of 1988 Amendments

section 1015(r)(3) of Pub. L. 100–647section 1015(r)(4) of Pub. L. 100–647section 6201 of this titleAmendment by applicable to notices of deficiencies mailed after , see , set out as a note under .

Pub. L. 100–647, title VI, § 6243(c)102 Stat. 3750

section 7482 of this title“The amendments made by this section [amending this section and ] shall apply to orders entered after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from premises on or after , see , set out as a note under .

Effective Date of 1987 Amendment

section 10712(c)(1) of Pub. L. 100–203section 10712(d) of Pub. L. 100–203section 4955 of this titleAmendment by applicable to taxable years beginning after , see , set out as an Effective Date note under .

Effective Date of 1986 Amendment

Pub. L. 99–514, title XVIII, § 1875(d)(2)(C)100 Stat. 2896

Pub. L. 97–248“The amendments made by this paragraph [amending this section and sections 6230 and 6503 of this title] shall take effect as if included in the Tax Equity and Fiscal Responsibility Act of 1982 [].”
, , , provided that:

Effective Date of 1984 Amendment

section 305(b)(4) of Pub. L. 98–369section 305(c) of Pub. L. 98–369section 4962 of this titleAmendment by applicable to taxable events occurring after , see , set out as an Effective Date note under .

section 474(r)(34) of Pub. L. 98–369section 475(a) of Pub. L. 98–369section 21 of this titleAmendment by applicable to taxable years beginning after , and to carrybacks from such years, see , set out as a note under .

Effective Date of 1982 Amendment

Pub. L. 97–248Pub. L. 97–248section 702 of this titleAmendment by applicable to partnership taxable years beginning after , with provision for the applicability of the amendment to any partnership taxable year ending after , 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 , set out as a note under .

Effective Date of 1980 Amendments

Pub. L. 96–596section 2(d) of Pub. L. 96–596section 4961 of this titleFor effective date of amendment by with respect to any first tier tax and to any second tier tax, see , set out as an Effective Date note under .

Pub. L. 96–589section 7(e) of Pub. L. 96–589section 108 of this titleAmendment by effective , but not applicable to proceedings under Title 11, Bankruptcy, commenced before , see , set out as a note under .

Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .

Effective Date of 1978 Amendments

Pub. L. 95–600section 504(c) of Pub. L. 95–600section 6411 of this titleAmendment by applicable to tentative refund claims filed on and after , see , set out as a note under .

Pub. L. 95–227section 4(f) of Pub. L. 95–227section 192 of this titleAmendment by applicable with respect to contributions, acts, and expenditures made after , in and for taxable years beginning after such date, see , set out as an Effective Date note under .

Effective Date of 1976 Amendment

section 1204(c)(6) of Pub. L. 94–455section 1204(d) of Pub. L. 94–455section 6851 of this titleAmendment by applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after , see , as amended, set out as a note under .

Pub. L. 94–455, title XII, § 1206(d)90 Stat. 1704Pub. L. 99–514, § 2100 Stat. 2095

“The amendments made by this section [amending this section and sections 6201 and 6212 of this title] shall apply with respect to returns (within the meaning of section 6213(f)(1) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) filed after .”
, , , as amended by , , , provided that:

section 1307(d)(2)(F)(iii) of Pub. L. 94–455section 1307(e)(6) of Pub. L. 94–455section 501 of this titleAmendment by effective on and after , see , set out as a note under .

section 1605(b)(6) of Pub. L. 94–455section 1608(d) of Pub. L. 94–455section 856 of this titleFor effective date of amendment by , see , set out as a note under .

Pub. L. 94–455section 1906(d)(1) of Pub. L. 94–455section 6013 of this titleAmendment by section 1906(a)(15), (b)(13)(A) of effective on first day of first month which begins more than 90 days after , see , set out as a note under .

Effective Date of 1974 Amendment

Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .

Effective Date of 1969 Amendment

Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by effective , see , set out as an Effective Date note under .

Effective Date of 1965 Amendment

Pub. L. 89–44section 809(f) of Pub. L. 89–44section 6420 of this titleAmendment by applicable to taxable years beginning on or after , see , set out as a note under .

Procedures for Requesting Abatement

Pub. L. 119–39, § 2(d)139 Stat. 660

“Not later than 180 days after the date of the enactment of this Act [], the Secretary of the Treasury (or such Secretary’s delegate) shall provide for procedures by which a taxpayer may request an abatement referred to in section 6213(b)(1)(B)(i)(V) of the Internal Revenue Code of 1986 in writing, electronically, by telephone, or in person.”
, , , provided that:

Pilot Program on Notices of Mathematical or Clerical Errors

Pub. L. 119–39, § 2(e)139 Stat. 660

“Not later than 18 months after the date of the enactment of this Act [], the Secretary of the Treasury (or such Secretary’s delegate), in consultation with the National Taxpayer Advocate, shall—
“(1)
implement a pilot program to send a trial number of notices, in an amount which is a statistically significant portion of all such notices, of mathematical or clerical error pursuant to section 6213(b) of the Internal Revenue Code of 1986 by certified or registered mail with e-signature confirmation of receipt, and
“(2)
report to Congress, aggregated by the type of error under section 6213(g) of such Code to which the notices relate, on—
“(A)
the number of mathematical or clerical errors noticed under the program and the dollar amounts involved,
“(B)
the number of abatements of tax and the dollar amounts of such abatements, and
“(C)
the effect of such pilot program on taxpayer response and adjustments or abatements to tax,
with conclusions drawn about the effectiveness of certified or registered mail, with and without return receipt, and any other recommendations for improving taxpayer response rates.”
, , , provided that:

Plan Amendments Not Required Until January 1, 1989

Pub. L. 99–514section 1140 of Pub. L. 99–514section 401 of this titleFor provisions directing that if any amendments made by subtitle A or subtitle C of title XI [§§ 1101–1147 and 1171–1177] or title XVIII [§§ 1800–1899A] of 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 , see , as amended, set out as a note under .