26 U.S.C. § 6215
Section 6215 · Assessment of deficiency found by Tax Court
Amended 4 times on record
Applied in 12 court decisions — leading case 408 Ill. App. 3d 564 - Khan v. BDO Seidman, LLP (2011)
Most recently applied in Laidlaw's Harley Davidson Sale v. Cir (March 2022)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.
For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).
For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.
For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
For extension of time for paying amount determined as deficiency, see section 6161(b).
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
2018—Subsec. (b)(5) to (7). Pub. L. 115–141 redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read as follows: “For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
1986—Subsec. (b)(7), (8). Pub. L. 99–514 redesignated par. (8) as (7) and struck out former par. (7) which read as follows: “For proration of deficiency to installments, see section 6152(c).”
1976—Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b)(5). Pub. L. 94–455, § 1906(a)(16), struck out “60 Stat. 48;” before “50 U.S.C. App. 1742”.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to taxable years beginning after Dec. 31, 1986, see section 1404(d) of Pub. L. 99–514, set out as a note under section 643 of this title.
Savings Provision
For provisions that nothing in amendment by Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 of this title.