US Code

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

26 U.S.C. § 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 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)
section 505(a) of title 11 For provisions allowing determination of tax in title 11 cases, see 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. 73668A Stat. 811Pub. L. 87–870, § 476 Stat. 1161Pub. L. 91–172, title I, § 101(j)(47)83 Stat. 531Pub. L. 91–614, title I, § 102(d)(9)84 Stat. 1842Pub. L. 93–406, title II, § 1016(a)(16)88 Stat. 930Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii)90 Stat. 1728Pub. L. 95–600, title II, § 212(b)(2)92 Stat. 2819Pub. L. 96–223, title I, § 101(f)(6)94 Stat. 253Pub. L. 96–589, § 6(d)(3)94 Stat. 3408Pub. L. 97–248, title IV, § 402(c)(8)96 Stat. 668Pub. L. 100–418, title I, § 1941(b)(2)(J)102 Stat. 1323Pub. L. 100–647, title VI102 Stat. 3750–3752Pub. L. 105–34, title XII111 Stat. 1028Pub. L. 105–206, title III, § 3464(b)112 Stat. 767Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)]114 Stat. 2763Pub. L. 114–74, title XI, § 1101(f)(7)129 Stat. 638(, ; , , ; , (48), title IX, § 960(b), , , 734; , , ; , , ; , title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A), , , 1755, 1834; , , ; , , ; , , ; , (9), , ; , (K), , ; , §§ 6244(a), (b)(2), 6246(b)(1), 6247(b)(1), , ; , §§ 1239(c)(2), 1282(a), title XIV, § 1451(a), (b), , , 1037, 1054; , (c), , ; , , , 2763A–647; , , .)

Editorial Notes

Amendments

Pub. L. 114–742015—Subsec. (b)(3). struck out first set of 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).” before “In a case described in subparagraph (B)”.

Pub. L. 106–5542000—Subsec. (a)(1), (2), (5). substituted a comma for a semicolon before “and” at end.

Pub. L. 105–206, § 3464(b)1998—Subsec. (a)(5), (6). , added pars. (5) and (6).

Pub. L. 105–206, § 3464(c)Subsec. (b)(1). , 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.”

Pub. L. 105–34, § 1451(a)1997—Subsec. (b)(2). , 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.”

Pub. L. 105–34, § 1282(a)Subsec. (b)(3). , 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, § 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).”

Pub. L. 105–34, § 1451(b)Subsec. (b)(4). , added par. (4).

Pub. L. 100–647, § 6247(b)(1)1988—Subsec. (a). , 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, § 6246(b)(1), inserted “(or 7481(c) with respect to a determination of statutory interest)” after “section 6213(a)”.

Pub. L. 100–418, § 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”.

Pub. L. 100–647, § 6244(a)Subsec. (b)(1). , substituted “paragraph (3)” for “paragraph (2)”.

Pub. L. 100–418, § 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”.

Pub. L. 100–647, § 6244(a)Subsec. (b)(2), (3). , added par. (2) and redesignated former par. (2) as (3).

Pub. L. 100–647, § 6244(b)(2)Subsec. (c). , substituted “references” for “reference” in heading, designated existing provisions as par. (1), and added par. (2).

Pub. L. 97–248, § 402(c)(8)1982—Subsec. (a)(4). , added par. (4).

Pub. L. 97–248, § 402(c)(9)Subsec. (b)(2). , substituted “(c), or (d)” for “(c), (d), or (g)” wherever appearing.

Pub. L. 96–223, § 101(f)(6)(A)1980—Subsec. (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).

Pub. L. 96–223, § 101(f)(6)(B)Subsec. (b)(1). , 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”.

Pub. L. 96–589Subsec. (c). added subsec. (c).

Pub. L. 95–6001978—Subsec. (b)(2). substituted “(c), (d), or (g)” for “(c), or (d)” wherever appearing.

Pub. L. 94–4551976—Subsecs. (a), (b)(1). 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.

Pub. L. 93–4061974—Subsec. (a). inserted reference to chapter 43 in provisions preceding par (1).

Pub. L. 93–406Subsec. (b)(1). inserted reference to chapter 43.

Pub. L. 91–6141970— substituted “the same calendar year or calendar quarter” for “the same calendar year” in two places.

Pub. L. 91–172, § 101(j)(47)1969—Subsec. (a). , inserted references to chapter 42 taxes.

Pub. L. 91–172section 7463 of this titleSubsec. (b)(1). , §§ 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 .

Pub. L. 87–8701962—Subsec. (b)(2)(C). added subpar. (C).

Statutory Notes and Related Subsidiaries

Effective Date of 2015 Amendment

Pub. L. 114–74section 1101(g) of Pub. L. 114–74section 6221 of this titleAmendment by applicable to returns filed for partnership taxable years beginning after , with certain exceptions, see , set out as an Effective Date note under .

Effective Date of 1997 Amendment

section 1239(c)(2) of Pub. L. 105–34section 1239(f) of Pub. L. 105–34section 6501 of this titleAmendment by applicable to partnership taxable years ending after , see , set out as a note under .

Pub. L. 105–34, title XII, § 1282(b)111 Stat. 1038

“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 [].”
, , , provided that:

Pub. L. 105–34, title XIV, § 1451(c)111 Stat. 1054

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

Effective Date of 1988 Amendments

Pub. L. 100–647section 6244(c) of Pub. L. 100–647section 6214 of this titleAmendment by section 6244(a), (b)(2) of applicable to overpayments determined by the Tax Court which have not been refunded by the 90th day after , see , set out as a note under .

Pub. L. 100–647, title VI, § 6246(c)102 Stat. 3751

section 7481 of this title“The amendments made by this section [amending this section and ] shall apply to assessments of deficiencies redetermined by the Tax Court made after the date of the enactment of this Act [].”
, , , provided that:

Pub. L. 100–647, title VI, § 6247(c)102 Stat. 3752

section 7481 of this title“The amendments made by this section [amending this section and ] 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 [].”
, , , provided that:

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 1982 Amendment

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

Effective Date of 1980 Amendments

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 Amendment

Pub. L. 95–600section 212(c) of Pub. L. 95–600section 6501 of this titleAmendment by applicable to partnership items arising in partnership taxable years beginning after , see , set out as a note under .

Effective Date of 1976 Amendment

section 1307(d)(2)(F)(vii) of Pub. L. 94–455section 1307(e) of Pub. L. 94–455section 501 of this titleAmendment by applicable to taxable years beginning 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 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)(47), (48) of effective , see , set out as an Effective Date note under .

section 960(b) 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 .