US Code

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

26 U.S.C. § 7485

Bond to stay assessment and collection

(a)

Upon notice of appeal

Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 7483 shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Tax Court unless a notice of appeal in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer—
(1)
on or before the time his notice of appeal is filed has filed with the Tax Court a bond in a sum fixed by the Tax Court not exceeding double the amount of the portion of the deficiency in respect of which the notice of appeal is filed, and with surety approved by the Tax Court, conditioned upon the payment of the deficiency as finally determined, together with any interest, additional amounts, or additions to the tax provided for by law, or
(2)
has filed a jeopardy bond under the income or estate tax laws.
If as a result of a waiver of the restrictions on the assessment and collection of a deficiency any part of the amount determined by the Tax Court is paid after the filing of the appeal bond, such bond shall, at the request of the taxpayer, be proportionately reduced.
(b)

Bond in case of appeal of certain partnership-related decisions

The condition of subsection (a) shall be satisfied if the partnership duly files notice of appeal from a decision under section 6234 and on or before the time the notice of appeal is filed with the Tax Court, a bond in an amount fixed by the Tax Court is filed, and with surety approved by the Tax Court, conditioned upon the payment of deficiencies attributable to the partnership-related items (as defined in section 6241) to which that decision relates as finally determined, together with any interest, penalties, additional amounts, or additions to the tax provided by law. Unless otherwise stipulated by the parties, the amount fixed by the Tax Court shall be based upon its estimate of the aggregate liability of the parties to the action.

(c)

Cross references

(1)
For requirement of additional security notwithstanding this section, see section 7482(c)(3).
(2)
section 9303 of title 31 For deposit of United States bonds or notes in lieu of sureties, see , United States Code.

Aug. 16, 1954, ch. 73668A Stat. 891Pub. L. 91–172, title IX, § 960(h)(3)83 Stat. 735Pub. L. 97–248, title IV, § 402(c)(16)96 Stat. 668Pub. L. 97–258, § 3(f)(15)96 Stat. 1065Pub. L. 105–34, title XII111 Stat. 1019Pub. L. 114–74, title XI, § 1101(f)(14)129 Stat. 638Pub. L. 115–141, div. U, title II132 Stat. 1173(, ; , , ; , , ; , , ; , §§ 1222(b)(4), 1241(a), , , 1029; , , ; , §§ 201(c)(8), 206(p)(8), , , 1182.)

Editorial Notes

Amendments

Pub. L. 115–1412018—Subsec. (b). substituted “the partnership” for “a partner” and “partnership-related items (as defined in section 6241)” for “partnership items”.

Pub. L. 114–742015—Subsec. (b). substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.

Pub. L. 105–34, § 1222(b)(4)(B)1997—Subsec. (b). , amended heading generally. Prior to amendment, heading read as follows: “Bond in case of appeal of decision under section 6226 or section 6228(a)”.

Pub. L. 105–34, § 1222(b)(4)(A), substituted “, 6228(a), 6247, or 6252” for “or 6228(a)”.

Pub. L. 105–34, § 1241(a), inserted “penalties,” after “any interest,” and substituted “aggregate liability of the parties to the action” for “aggregate of such deficiencies”.

Pub. L. 97–2481982—Subsecs. (b), (c). added subsec. (b) and redesignated former subsec. (b) as (c).

Pub. L. 97–258section 9303 of title 316 U.S.C. 15Pub. L. 97–248Subsec. (c)(2). substituted “, United States Code” for “”. Notwithstanding the directory language that amendment be made to subsec. (b)(2), the amendment was executed to subsec. (c)(2) to reflect the probable intent of Congress and the intervening redesignation of subsec. (b) as (c) by .

Pub. L. 91–1721969—Subsec. (a). substituted “notice of appeal” for “petition for review” and “appeal bond” for “review bond”.

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Pub. L. 115–141section 1101 of Pub. L. 114–74section 207 of Pub. L. 115–141section 6031 of this titleAmendment by effective as if included in , see , set out as a note under .

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 1222(b)(4) 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 .

Pub. L. 105–34, title XII, § 1241(b)111 Stat. 1029

Pub. L. 97–248“The amendment made by this section [amending this section] shall take effect as if included in the amendments made by section 402 of the Tax Equity and Fiscal Responsibility Act of 1982 [].”
, , , provided that:

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 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 .