26 U.S.C. § 1313

Definitions

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(a) DeterminationFor purposes of this part, the term “determination” means—(1) a decision by the Tax Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final;(2) a closing agreement made under section 7121;(3) a final disposition by the Secretary of a claim for refund. For purposes of this part, a claim for refund shall be deemed finally disposed of by the Secretary—(A) as to items with respect to which the claim was allowed, on the date of allowance of refund or credit or on the date of mailing notice of disallowance (by reason of offsetting items) of the claim for refund, and(B) as to items with respect to which the claim was disallowed, in whole or in part, or as to items applied by the Secretary in reduction of the refund or credit, on expiration of the time for instituting suit with respect thereto (unless suit is instituted before the expiration of such time); or(4) under regulations prescribed by the Secretary, an agreement for purposes of this part, signed by the Secretary and by any person, relating to the liability of such person (or the person for whom he acts) in respect of a tax under this subtitle for any taxable period.(b) Taxpayer

Notwithstanding section 7701(a)(14), the term “taxpayer” means any person subject to a tax under the applicable revenue law.

(c) Related taxpayerFor purposes of this part, the term “related taxpayer” means a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance was made, in one of the following relationships:(1) husband and wife,(2) grantor and fiduciary,(3) grantor and beneficiary,(4) fiduciary and beneficiary, legatee, or heir,(5) decedent and decedent’s estate,(6) partner, or(7) member of an affiliated group of corporations (as defined in section 1504).(Aug. 16, 1954, ch. 736, 68A Stat. 339; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsec. (a)(3), (4). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Notes of Decisions

Cited in 22 cases, 1958–2017 · leading case: David A. Koss Freya B. Koss v. United States, 69 F.3d 705 (3rd Cir. 1995).

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David A. Koss Freya B. Koss v. United States, 69 F.3d 705 (3rd Cir. 1995). “” 26 U.S.C. § 1313 . The Kosses claim the Tax Court’s decision to value the shares at $110,000 and the 1974 tax deficiency at $48,788.”

Samuel M. Longiotti Betty C. Longiotti v. United States, 819 F.2d 65 (4th Cir. 1987). “Mitigation is permitted when three elements are present: 1) there must be “a determination” of tax liability as defined in 26 U.S.C. § 1313 (a)(l)-(4); 2) the determination must fall within one of the circumstances of adjustment described in 26 U.”

Audrey L. Zeeman, Individually & as of the Est. of Leon S. Lees, Jr. v. United States, 395 F.2d 861 (2d Cir. 1968). “Zeeman as the executrix of her late husband’s estate and as its sole legatee was a “related taxpayer” under the definitions of 26 U.S.C. § 1313 (c): “(4) fiduciary and beneficiary, legatee, or heir.”

Olin Mathieson Chem. Corp. v. United States, 265 F.2d 293 (7th Cir. 1959). “…Court or a judgment, decree, or other order by any court of competent jurisdiction, which has become final * * *.” 26 U.S.C.A. § 1313 (a) (1).”

Amelia J. Taylor v. Comm'r of Internal Revenue, 258 F.2d 89 (2d Cir. 1958). “” 26 U.S.C.A. § 1313 (a) (1). A decision of the Tax Court does not become final until the means of appellate review have been exhausted or barred by the passage of time.”

Last v. United States, 37 Fed. Cl. 1 (Fed. Cl. 1996). “Plaintiffs must meet three requirements for the mitigation provisions to apply: *8 (1) there must be “a determination” as defined by 26 U.S.C. § 1313 (a)(l)-(4); (2) the determination must fall within one of the “circumstances of adjustment” described in 26 U.”

Baley Allred, III v. United States, 689 F. App'x 392 (6th Cir. 2017). “…taxpayer” under § 1313(c)(6) because the estate "stood” with plaintiffs as their partner in the LLC in 2009. See 26 U.S.C. § 1313 (c)(6).”

Blatt v. United States, 830 F. Supp. 882 (W.D.N.C. 1993). “1987) the Fourth Circuit held: Mitigation is permitted when three elements are present: 1) there must be “a determination” of tax liability as defined in 26 U.S.C. § 1313 (a)(l)-(4); 2) the determination must fall within one of the circumstances of adjustment described in 26 U.”

Ora R. Hall & Edna Ione Hall, His Wife George E. Hall & Mary Ann McFall v. United States, 975 F.2d 722 (10th Cir. 1992). “26 U.S.C. § 1313 contains “definitions,” one of which is the definition of the word “determination” as used in 26 U.”

Hartzog v. United States, 6 Cl. Ct. 835 (Ct. Cl. 1984). “26 U.S.C. § 1313 (a)(1) provides that: "For purposes of this part, the term 'determination' means a decision by the Tax Court or a judgment, decree or other order by any Court of competent jurisdiction, which has become final.”

Chertkof v. United States, 676 F.2d 984 (4th Cir. 1982). “Chertkof’s trust, by reason of Maryland law as to apportionment of estate tax liability, responsible for the increase in that tax? If so, would that lead to substitution of David Chertkof’s trust for the David Chertkof estate as the taxpayer with respect to whom the…”

Templeton v. Internal Revenue Serv., 650 F. Supp. 202 (N.D. Ind. 1985). “26 U.S.C. § 1313 (1976). This particular definition states that: “the term ‘taxpayer’ means any person subject to a tax under the applicable revenue law.”

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