Jurisdiction
In general
section 1254 of Title 28section 1254 of Title 28The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in of the United States Code.
Interlocutory orders
In general
When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals may, in its discretion, permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court.
Order treated as Tax Court decision
For purposes of subsections (b) and (c), an order described in this paragraph shall be treated as a decision of the Tax Court.
Venue for review of subsequent proceedings
If a United States Court of Appeals permits an appeal to be taken from an order described in subparagraph (A), except as provided in subsection (b)(2), any subsequent review of the decision of the Tax Court in the proceeding shall be made by such Court of Appeals.
Certain orders entered under section 6213(a)
An order of the Tax Court which is entered under authority of section 6213(a) and which resolves a proceeding to restrain assessment or collection shall be treated as a decision of the Tax Court for purposes of this section and shall be subject to the same review by the United States Court of Appeals as a similar order of a district court.
Venue
In general
By agreement
Notwithstanding the provisions of paragraph (1), such decisions may be reviewed by any United States Court of Appeals which may be designated by the Secretary and the taxpayer by stipulation in writing.
Declaratory judgment actions relating to status of certain governmental obligations
In the case of any decision of the Tax Court in a proceeding under section 7478, such decision may only be reviewed by the Court of Appeals for the District of Columbia.
Powers
To affirm, modify, or reverse
Upon such review, such courts shall have power to affirm or, if the decision of the Tax Court is not in accordance with law, to modify or to reverse the decision of the Tax Court, with or without remanding the case for a rehearing, as justice may require.
To make rules
section 2072 of title 28Rules for review of decisions of the Tax Court shall be those prescribed by the Supreme Court under of the United States Code.
To require additional security
Nothing in section 7483 shall be construed as relieving the petitioner from making or filing such undertakings as the court may require as a condition of or in connection with the review.
To impose penalties
The United States Court of Appeals and the Supreme Court shall have the power to require the taxpayer to pay to the United States a penalty in any case where the decision of the Tax Court is affirmed and it appears that the appeal was instituted or maintained primarily for delay or that the taxpayer’s position in the appeal is frivolous or groundless.
Aug. 16, 1954, ch. 73668A Stat. 890Pub. L. 89–713, § 3(c)80 Stat. 1109Pub. L. 91–172, title IX, § 960(h)(2)Pub. L. 93–406, title II, § 1041(b)(3)88 Stat. 950Pub. L. 94–455, title X, § 1042(d)(2)(A)90 Stat. 1638Pub. L. 95–600, title III, § 336(c)(1)92 Stat. 2842Pub. L. 97–164, title I, § 15496 Stat. 47Pub. L. 97–248, title IV, § 402(c)(15)96 Stat. 668Pub. L. 98–369, div. A, title I, § 131(e)(2)(A)98 Stat. 665Pub. L. 99–514, title XV, § 1558(a)100 Stat. 2757Pub. L. 100–647, title VI, § 6243(b)102 Stat. 3750Pub. L. 101–239, title VII, § 7731(b)103 Stat. 2401Pub. L. 105–34, title XII111 Stat. 1019Pub. L. 114–74, title XI, § 1101(f)(13)129 Stat. 638Pub. L. 114–113, div. Q, title IV, § 423(a)129 Stat. 3123(, ; , , ; , , 83 Stat 735; , , ; , (B), title XIII, § 1306(b)(4), (5), title XIX, § 1906(b)(13)(A), , , 1639, 1719, 1834; , , ; , , ; , , ; , , ; , (b), title XVIII, §§ 1810(g)(2), 1899A(60), , , 2758, 2828, 2962; , , ; , , ; , §§ 1222(b)(3), 1239(d), , , 1028; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 114–74, § 1101(f)(13)(C)2015—Subsec. (b)(1). , substituted “section 6234” for “section 6226, 6228(a), or 6234(c)” in concluding provisions.
Pub. L. 114–74, § 1101(f)(13)(A)Subsec. (b)(1)(E). , which directed amendment of subpar. (E) by substituting “section 6234” for “section 6226, 6228, 6247, or 6252”, was executed by making the substitution for “section 6226, 6228(a), 6247, or 6252” to reflect the probable intent of Congress.
Pub. L. 114–113, § 423(a)Subsec. (b)(1)(F). , added subpar. (F).
Pub. L. 114–74, § 1101(f)(13)(B), struck out subpar. (F) which read as follows: “in the case of a petition under section 6234(c)—
“(i) the legal residence of the petitioner if the petitioner is not a corporation, and
“(ii) the place or office applicable under subparagraph (B) if the petitioner is a corporation.”
Pub. L. 114–113, § 423(a)Subsec. (b)(1)(G). , added subpar. (G).
Pub. L. 105–34, § 1239(d)(2)1997—Subsec. (b)(1). , substituted “, 6228(a), or 6234(c)” for “or 6228(a)” in concluding provisions.
Pub. L. 105–34, § 1222(b)(3)Subsec. (b)(1)(E). , substituted “, 6228(a), 6247, or 6252” for “or 6228(a)”.
Pub. L. 105–34, § 1239(d)(1)Subsec. (b)(1)(F). , added subpar. (F).
Pub. L. 101–2391989—Subsec. (c)(4). substituted “penalties” for “damages” in heading and amended text generally. Prior to amendment, text read as follows: “The United States Court of Appeals and the Supreme Court shall have power to impose damages in any case where the decision of the Tax Court is affirmed and it appears that the notice of appeal was filed merely for delay.”
Pub. L. 100–6471988—Subsec. (a)(3). added par. (3).
Pub. L. 99–514, § 1558(a)1986—Subsec. (a). , (b), inserted par. (1) designation and heading “In general” before existing text and realigned its margin, and added par. (2).
Pub. L. 99–514, § 1810(g)(2)Subsec. (b)(1). , substituted “section 7428 or 7476” for “section 7428, 7476, or 7477” in last sentence.
Pub. L. 99–514, § 1899A(60)Subsec. (b)(1)(E). , substituted “partnership.” for “partnership,”.
Pub. L. 98–3691984—Subsec. (b)(1)(D) to (F). struck out subpar. (D) which provided that venue in the case of a person seeking declaratory judgment under section 7477 be the legal residence of such person if such person is not a corporation, or the principal place of business or principal office or agency of such person if such person is a corporation, and redesignated subpars. (E) and (F) as (D) and (E), respectively.
Pub. L. 97–1641982—Subsec. (a). inserted “(other than the United States Court of Appeals for the Federal Circuit)” after “The United States Courts of Appeals”.
Pub. L. 97–248Subsec. (b)(1). added subpar. (F), and in provisions following subpar. (F) inserted “, or the petition under section 6226 or 6228(a),” after “or 7477”.
Pub. L. 95–600, § 336(c)(1)(A)1978—Subsec. (b)(1). , substituted “provided in paragraphs (2) and (3)” for “provided in paragraph (2)”.
Pub. L. 95–600, § 336(c)(1)(B)Subsec. (b)(3). , added par. (3).
Pub. L. 94–455, § 1042(d)(2)(A)1976—Subsec. (b)(1)(D). , added subpar. (D).
Pub. L. 94–455, § 1306(b)(4)Subsec. (b)(1)(E). , added subpar. (E).
Pub. L. 94–455Subsec. (b)(1). , §§ 1042(d)(2)(B), 1306(b)(5), in provisions following subpar. (E), substituted “no subparagraph of the preceding sentence applies” for “subparagraph (A), (B), and (C) do not apply” and “section 7428, 7476, or 7477” for “section 7476”.
Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (b)(2). , struck out “or his delegate” after “Secretary”.
Pub. L. 93–4061974—Subsec. (b)(1). added subpar. (C) and, in provisions following subpar. (C), substituted “If for any reason subparagraph (A), (B), and (C) do not apply” for “If for any reason neither subparagraph (A) nor (B) applies”, and inserted provisions referring to the time the petition seeking a declaratory decision under section 7476 was filed with the Tax Court.
Pub. L. 91–172section 2072 of title 28section 2074 of title 28section 2072 of title 281969—Subsec. (c). substituted “” for “” in par. (2) and struck out provision for the applicability of rules adopted under authority of section 1141(c)(2) of the Internal Revenue Act of 1939 until such time as rules prescribed by the Supreme Court under become effective and, in par. (4), substituted “notice of appeal” for “petition”.
Pub. L. 89–7131966—Subsec. (b)(1). substituted provisions requiring that appeals from Tax Court decisions be made to the Court of Appeals for the circuit in which the taxpayer resides, in the case of a taxpayer other than a corporation, and, in the case of appeals by corporations, to the Court of Appeals for the circuit in which the corporation has its principal place of business or principal office or agency for provisions prescribing review by the Court of Appeals for the circuit in which was located the office to which was made the return of the tax in respect of which the liability arose, and inserted provision for the time of determining legal residence, place of business, or principal office or agency.
Statutory Notes and Related Subsidiaries
Effective Date of 2015 Amendment
Pub. L. 114–113, div. Q, title IV, § 423(b)129 Stat. 3124
In general .—
Effect on existing proceedings .—
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 1222(b)(3) of Pub. L. 105–34section 1226 of Pub. L. 105–34section 6011 of this titleAmendment by applicable to partnership taxable years beginning after , see , as amended, set out as a note under .
section 1239(d) 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 .
Effective Date of 1989 Amendment
Pub. L. 101–239section 7731(d) of Pub. L. 101–239section 6673 of this titleAmendment by applicable to positions taken after , in proceedings which are pending on, or commenced after such date, see , set out as a note under .
Effective Date of 1988 Amendment
Pub. L. 100–647section 6243(c) of Pub. L. 100–647section 6213 of this titleAmendment by applicable to orders entered after , see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514, title XV, § 1558(c)100 Stat. 2758
section 1810(g)(2) 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 131(g) of Pub. L. 98–369section 367 of this titleAmendment by applicable to transfers or exchanges after , in taxable years ending after such date, with special rules for certain transfers and ruling requests before , 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 .
Pub. L. 97–164section 402 of Pub. L. 97–164section 171 of Title 28Amendment by effective , see , set out as a note under , Judiciary and Judicial Procedure.
Effective Date of 1978 Amendment
Pub. L. 95–600section 336(d) of Pub. L. 95–600section 7478 of this titleAmendment by applicable to requests for determinations made after , see , set out as an Effective Date note under .
Effective Date of 1976 Amendment
Pub. L. 94–455section 1042(e)(1) of Pub. L. 94–455section 367 of this titleAmendment by section 1042(d)(2)(A), (B) of applicable with respect to pleadings filed with the Tax Court after , but only with respect to transfers beginning after , see , set out as a note under .
Pub. L. 94–455section 1306(c) of Pub. L. 94–455section 7428 of this titleAmendment by section 1306(b)(4), (5) of 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 but only with respect to determinations (or requests for determinations) made after , see , set out as an Effective Date note under .
Effective Date of 1974 Amendment
Pub. L. 93–406section 1041(d) of Pub. L. 93–406section 7476 of this titleAmendment by applicable to pleadings filed more than one year after , see , set out as an Effective Date note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 962(f) of Pub. L. 91–172section 7483 of this titleAmendment by effective 30 days after , see , set out as a note under .
Effective Date of 1966 Amendment
Pub. L. 89–713section 3(d) of Pub. L. 89–713section 7422 of this titleAmendment by applicable to all decisions of the Tax Court entered after , see , set out as a note under .