26 U.S.C. § 7486
Section 7486 · Refund, credit, or abatement of amounts disallowed
Amended 1 time on record
Applied in 5 court decisions — leading case United States v. Bolt (1967)
Most recently applied in 350 F. App'x 934 - Smith v. United States (October 2009)
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.
In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if collection has not been made, shall be abated.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Abatements, credits, and refunds see section 6401 et seq. of this title.
Civil actions for refund, see section 7422 of this title.