§ 6215 Assessment of deficiency found by Tax Court
(a) General rule
If the taxpayer files a petition with the Tax Court, the entire amount redetermined as the deficiency by the decision of the Tax Court which has become final shall be assessed and shall be paid upon notice and demand from the Secretary. No part of the amount determined as a deficiency by the Secretary but disallowed as such by the decision of the Tax Court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.
(b) Cross references
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section .
(2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section .
(3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section .
(4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section .
(5) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
(6) For extension of time for paying amount determined as deficiency, see section .
(Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94–455, title XIX, § 1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–514, title XIV, § 1404(c)(2), Oct. 22, 1986, 100 Stat. 2714; Pub. L. 115–141, div. U, title IV, § 401(b)(46), Mar. 23, 2018, 132 Stat. 1204.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 6215