Jurisdiction as to increase of deficiency, additional amounts, or additions to the tax
Except as provided by section 7463, the Tax Court shall have jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or any addition to the tax should be assessed, if claim therefor is asserted by the Secretary at or before the hearing or a rehearing.
Jurisdiction over other years and quarters
The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year or calendar quarter shall consider such facts with relation to the taxes for other years or calendar quarters as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year or calendar quarter has been overpaid or underpaid. Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.
Taxes imposed by section 507 or chapter 41, 42, 43, or 44
The Tax Court, in redetermining a deficiency of any tax imposed by section 507 or chapter 41, 42, 43, or 44 for any period, act, or failure to act, shall consider such facts with relation to the taxes under chapter 41, 42, 43, or 44 for other periods, acts, or failures to act as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the taxes under chapter 41, 42, 43, or 44 for any other period, act, or failure to act have been overpaid or underpaid. The Tax Court, in redetermining a deficiency of any second tier tax (as defined in section 4963(b)), shall make a determination with respect to whether the taxable event has been corrected.
Final decisions of Tax Court
For purposes of this chapter, chapter 41, 42, 43, or 44, and subtitles A or B the date on which a decision of the Tax Court becomes final shall be determined according to the provisions of section 7481.
Cross reference
For provision giving Tax Court jurisdiction to order a refund of an overpayment and to award sanctions, see section 6512(b)(2).
Aug. 16, 1954, ch. 73668A Stat. 773Pub. L. 91–172, title I, § 101(j)(43)83 Stat. 530Pub. L. 91–614, title I, § 102(d)(6)84 Stat. 1842Pub. L. 93–406, title II, § 1016(a)(12)88 Stat. 930Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(iv)90 Stat. 1728Pub. L. 96–223, title I, § 101(f)(1)(F)94 Stat. 252Pub. L. 96–596, § 2(b)94 Stat. 3472Pub. L. 98–369, div. A, title I, § 144(b)98 Stat. 683Pub. L. 99–514, title XV100 Stat. 2745Pub. L. 100–418, title I, § 1941(b)(2)(B)(vi)102 Stat. 1323Pub. L. 100–647, title VI, § 6244(b)(1)102 Stat. 3750Pub. L. 104–188, title I, § 1704(t)(16)110 Stat. 1888Pub. L. 109–280, title VIII, § 858(a)120 Stat. 1020(, ; , (44), title IX, § 960(a), , , 531, 734; , , ; , , ; , (H), title XVI, § 1605(b)(7), title XIX, § 1906(b)(13)(A), , , 1755, 1834; , (G), , ; , , ; , , ; , §§ 1511(c)(8), 1554(a), title XVIII, § 1833, , , 2754, 2852; , (vii), , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 109–2802006—Subsec. (b). inserted at end “Notwithstanding the preceding sentence, the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases before the district courts of the United States and the United States Court of Federal Claims.”
Pub. L. 104–188section 6621(c)(4) of this title1996—Subsec. (e). amended subsec. (e) generally, striking par. (2) designation and par. (1) which provided cross reference to for provision giving Tax Court jurisdiction to determine whether any portion of deficiency is a substantial underpayment attributable to tax motivated transactions.
Pub. L. 100–418, § 1941(b)(2)(B)(vi)1988—Subsec. (c). , substituted “or 44” for “44, or 45” in heading and wherever appearing in text.
Pub. L. 100–418, § 1941(b)(2)(B)(vii)Subsec. (d). , substituted “or 44” for “44, or 45”.
Pub. L. 100–647Subsec. (e). substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).
Pub. L. 99–514, § 1554(a)1986—Subsec. (a). , substituted “any addition to the tax” for “addition to the tax”.
Pub. L. 99–514, § 1833Subsec. (c). , substituted “section 4963(b)” for “section 4962(b)”.
Pub. L. 99–514, § 1511(c)(8)Subsec. (e). , substituted “section 6621(c)(4)” for “section 6621(d)(4)”.
Pub. L. 98–3691984—Subsec. (e). added subsec. (e).
Pub. L. 96–5961980—Subsec. (c). inserted provision directing the Tax Court, in redetermining a deficiency of any second tier tax, to make a determination with respect to whether the taxable event has been corrected.
Pub. L. 96–223, § 101(f)(1)(F), inserted reference to chapter 45.
Pub. L. 96–223, § 101(f)(1)(G)Subsec. (d). , inserted reference to chapter 45.
Pub. L. 94–455, § 1906(b)(13)(A)1976—Subsec. (a). , struck out “or his delegate” after “Secretary”.
Pub. L. 94–455Subsec. (c). , §§ 1307(d)(2)(F)(iv), (H), 1605(b)(7)(A), (B), substituted in heading and in text “41, 42, 43, or 44” for “42 or 43”.
Pub. L. 94–455Subsec. (d). , §§ 1307(d)(2)(F)(iv), 1605(b)(7)(C), substituted “41, 42, 43, or 44” for “42 or 43”.
Pub. L. 93–406, § 1016(a)(12)(A)1974—Subsec. (c). , (B), inserted reference to chapter 43 in heading and in text.
Pub. L. 93–406, § 1016(a)(12)(C)Subsec. (d). , inserted reference to chapter 43.
Pub. L. 91–6141970—Subsec. (b). inserted reference to calendar quarters in heading and in text in regard to gift tax deficiencies.
Pub. L. 91–172, § 960(a)section 7463 of this title1969—Subsec. (a). , inserted reference to exception provided for in .
Pub. L. 91–172, § 101(j)(43)Subsecs. (c), (d). , (44), added subsec. (c), redesignated former subsec. (c) as (d), and, in subsec. (d) as so redesignated, inserted reference to chapter 42.
Statutory Notes and Related Subsidiaries
Effective Date of 2006 Amendment
Pub. L. 109–280, title VIII, § 858(b)120 Stat. 1020
Effective Date of 1988 Amendments
Pub. L. 100–647, title VI, § 6244(c)102 Stat. 3750
Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .
Effective Date of 1986 Amendment
section 1511(c)(8) of Pub. L. 99–514section 1511(d) of Pub. L. 99–514section 47 of this titleAmendment by applicable for purposes of determining interest for periods after , see , set out as a note under .
Pub. L. 99–514, title XV, § 1554(b)100 Stat. 2754
section 1833 of Pub. L. 99–514Pub. L. 98–369, div. Asection 1881 of Pub. L. 99–514section 48 of this titleAmendment by effective, except as otherwise provided, as if included in the provisions of the Tax Reform Act of 1984, , to which such amendment relates, see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 144(c) of Pub. L. 98–369section 6621 of this titleAmendment by applicable with respect to interest accruing after , see , 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. 96–223section 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 1976 Amendment
Pub. L. 94–455section 1307(e)(6) of Pub. L. 94–455section 501 of this titleAmendment by section 1307(d)(2)(F)(iv), (H) of effective on and after , see , set out as a note under .
section 1605(b)(7) 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 .
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 1970 Amendment
Pub. L. 91–614section 102(e) of Pub. L. 91–614section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by section 101(j)(43), (44) of effective , see , set out as an Effective Date note under .
section 960(a) of Pub. L. 91–172section 962(e) of Pub. L. 91–172section 7463 of this titleAmendment by effective one year after , see , set out as an Effective Date note under .
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 .