26 U.S.C. § 7481

Date when Tax Court decision becomes final

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(a) Reviewable decisionsExcept as provided in subsections (b), (c), and (d), the decision of the Tax Court shall become final—(1) Timely notice of appeal not filed

Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time; or

(2) Decision affirmed or appeal dismissed(A) Petition for certiorari not filed on time

Upon the expiration of the time allowed for filing a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals and no petition for certiorari has been duly filed; or

(B) Petition for certiorari denied

Upon the denial of a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals; or

Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Tax Court be affirmed or the appeal dismissed.

(3) Decision modified or reversed(A) Upon mandate of Supreme Court

If the Supreme Court directs that the decision of the Tax Court be modified or reversed, the decision of the Tax Court rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Secretary or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.

(B) Upon mandate of the Court of AppealsIf the decision of the Tax Court is modified or reversed by the United States Court of Appeals, and if—(i) the time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or(ii) the petition for certiorari has been denied, or(iii) the decision of the United States Court of Appeals has been affirmed by the Supreme Court, then the decision of the Tax Court rendered in accordance with the mandate of the United States Court of Appeals shall become final on the expiration of 30 days from the time such decision of the Tax Court was rendered, unless within such 30 days either the Secretary or the taxpayer has instituted proceedings to have such decision corrected so that it will accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.(4) RehearingIf the Supreme Court orders a rehearing; or if the case is remanded by the United States Court of Appeals to the Tax Court for a rehearing, and if—(A) the time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or(B) the petition for certiorari has been denied, or(C) the decision of the United States Court of Appeals has been affirmed by the Supreme Court,then the decision of the Tax Court rendered upon such rehearing shall become final in the same manner as though no prior decision of the Tax Court has been rendered.(5) Definition of “mandate”

As used in this section, the term “mandate”, in case a mandate has been recalled prior to the expiration of 30 days from the date of issuance thereof, means the final mandate.

(b) Nonreviewable decisions

The decision of the Tax Court in a proceeding conducted under section 7436(c) or 7463 shall become final upon the expiration of 90 days after the decision is entered.

Notwithstanding subsection (a), if, within 1 year after the date the decision of the Tax Court becomes final under subsection (a) in a case to which this subsection applies, the taxpayer files a motion in the Tax Court for a redetermination of the amount of interest involved, then the Tax Court may reopen the case solely to determine whether the taxpayer has made an overpayment of such interest or the Secretary has made an underpayment of such interest and the amount thereof.

(2) Cases to which this subsection appliesThis subsection shall apply where—(A)(i) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title, and(ii) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and(B) the Tax Court finds under section 6512(b) that the taxpayer has made an overpayment.(3) Special rules

If the Tax Court determines under this subsection that the taxpayer has made an overpayment of interest or that the Secretary has made an underpayment of interest, then that determination shall be treated under section 6512(b)(1) as a determination of an overpayment of tax. An order of the Tax Court redetermining interest, when entered upon the records of the court, shall be reviewable in the same manner as a decision of the Tax Court.

(d) Decisions relating to estate tax extended under section 6166If with respect to a decedent’s estate subject to a decision of the Tax Court—(1) the time for payment of an amount of tax imposed by chapter 11 is extended under section 6166, and(2) there is treated as an administrative expense under section 2053 either—(A) any amount of interest which a decedent’s estate pays on any portion of the tax imposed by section 2001 on such estate for which the time of payment is extended under section 6166, or(B) interest on any estate, succession, legacy, or inheritance tax imposed by a State on such estate during the period of the extension of time for payment under section 6166,then, upon a motion by the petitioner in such case in which such time for payment of tax has been extended under section 6166, the Tax Court may reopen the case solely to modify the Court’s decision to reflect such estate’s entitlement to a deduction for such administration expenses under section 2053 and may hold further trial solely with respect to the claim for such deduction if, within the discretion of the Tax Court, such a hearing is deemed necessary. An order of the Tax Court disposing of a motion under this subsection shall be reviewable in the same manner as a decision of the Tax Court, but only with respect to the matters determined in such order.(Aug. 16, 1954, ch. 736, 68A Stat. 889; Pub. L. 91–172, title IX, § 960(h)(1), Dec. 30, 1969, 83 Stat. 734; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 100–647, title VI, §§ 6246(a), (b)(2), 6247(a), (b)(2), Nov. 10, 1988, 102 Stat. 3751, 3752; Pub. L. 105–34, title XIV, §§ 1452(a), 1454(b)(3), Aug. 5, 1997, 111 Stat. 1054, 1057.)Editorial NotesAmendments

1997—Subsec. (b). Pub. L. 105–34, § 1454(b)(3), substituted “section 7436(c) or 7463” for “section 7463”.

Subsec. (c). Pub. L. 105–34, § 1452(a), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “Notwithstanding subsection (a), if—

“(1) an assessment has been made by the Secretary under section 6215 which includes interest as imposed by this title,

“(2) the taxpayer has paid the entire amount of the deficiency plus interest claimed by the Secretary, and

“(3) within 1 year after the date the decision of the Tax Court becomes final under subsection (a), the taxpayer files a petition in the Tax Court for a determination that the amount of interest claimed by the Secretary exceeds the amount of interest imposed by this title,

then the Tax Court may reopen the case solely to determine whether the taxpayer has made an overpayment of such interest and the amount of any such overpayment. If the Tax Court determines under this subsection that the taxpayer has made an overpayment of interest, then that determination shall be treated under section 6512(b)(1) as a determination of an overpayment of tax. An order of the Tax Court redetermining the interest due, when entered upon the records of the court, shall be reviewable in the same manner as a decision of the Tax Court.”

1988—Subsec. (a). Pub. L. 100–647, § 6247(b)(2), substituted “subsections (b), (c), and (d)” for “subsections (b) and (c)”.

Pub. L. 100–647, § 6246(b)(2), substituted “subsections (b) and (c)” for “subsection (b)”.

Subsec. (c). Pub. L. 100–647, § 6246(a), added subsec. (c).

Subsec. (d). Pub. L. 100–647, § 6247(a), added subsec. (d).

1976—Subsec. (a)(3)(A), (B)(iii). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1969—Pub. L. 91–172 designated existing provisions as subsec. (a), inserted reference to the exception provided for in subsec. (b), substituted “notice of appeal” for “petition for review” in par. (1), and substituted references to dismissal of appeal for references to dismissal of petition for review in par. (2), and added subsec. (b).

Statutory Notes and Related SubsidiariesEffective Date of 1997 Amendment

Pub. L. 105–34, title XIV, § 1452(b), Aug. 5, 1997, 111 Stat. 1055, provided that: “The amendment made by this section [amending this section] shall take effect on the date of the enactment of this Act [Aug. 5, 1997].”

Amendment by section 1454(b)(3) of Pub. L. 105–34 effective Aug. 5, 1997, see section 1454(c) of Pub. L. 105–34, set out as a note under section 6511 of this title.

Effective Date of 1988 Amendment

Amendment by section 6246(a), (b)(2) of Pub. L. 100–647 applicable to assessments of deficiencies redetermined by the Tax Court made after Nov. 10, 1988, see section 6246(c) of Pub. L. 100–647, set out as a note under section 6512 of this title.

Amendment by section 6247(a), (b)(2) of Pub. L. 100–647 effective with respect to Tax Court cases for which the decision is not final on Nov. 10, 1988, see section 6247(c) of Pub. L. 100–647, set out as a note under section 6512 of this title.

Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172 effective 30 days after Dec. 30, 1969, see section 962(f) of Pub. L. 91–172, set out as a note under section 7483 of this title.

Notes of Decisions

Cited in 87 cases (1 in the last 5 years), 1957–2025 · leading case: Ben Abatti & Margaret Abatti v. Comm'r of the Internal Revenue Serv., 859 F.2d 115 (9th Cir. 1988).

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Ben Abatti & Margaret Abatti v. Comm'r of the Internal Revenue Serv., 859 F.2d 115 (9th Cir. 1988). · cites it 3× “DISCUSSION Tax Court decisions become final according to detailed rules set forth at 26 U.S.C. § 7481 . A decision may become final by “expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time.”

Alphonso Bax & Alice Corrine Bax, Deceased, & Alphonso L. Bax, Adm'r v. Comm'r of Internal Revenue, 13 F.3d 54 (2d Cir. 1993). · cites it 4× “, denying taxpayers’ motion to redetermine interest on deficiency of income tax pursuant to 26 U.S.C. § 7481 (c) following that court’s entry of final judgment in the matter.”

Murphy v. Campbell, 964 S.W.2d 265 (Tex. 1998). · cites it 2× “26 U.S.C. § 7481 (a). If the IRS is prohibited from assessing penalties, it is difficult to see how an injury triggering a cause of action for malpractice could have occurred.”

Sheldon Drobny & Anita Drobny v. Comm'r of Internal Revenue, 113 F.3d 670 (7th Cir. 1997). · cites it 3× “13(a); 26 U.S.C. § 7481 (a)(1). In February of 1994, more than seven years after the decision became final, the Drobnys filed a motion to vacate the 1986 decision in Drobny I, arguing that the Tax Court should set aside its previous decision because the Commissioner, through his…”

Nelson M. Blohm & Joann M. Blohm v. Comm'r of Internal Revenue, 994 F.2d 1542 (11th Cir. 1993). · cites it 2× “The district court further found that the Blohms’ third claimed basis for an exception to the limitations requirement, mitigation, was unripe because the Tax Court’s decision had yet to become "final” pursuant to 26 U.S.C. § 7481 . Once appealed to the Court of Appeals, a Tax…”

Sunoco Inc. v. Comm'r, 663 F.3d 181 (3rd Cir. 2011). · cites it 4× “26 U.S.C. § 7481 (c)(1). See ASA Investerings P’ship v.”

Tobler v. Derwinski, 2 Vet. App. 8 (Vet. App. 1991). · cites it 3× “Suggesting that we should be guided by the operation of 26 U.S.C. § 7481 , which contains language identical to 38 U.”

John W. Roberts, Cheryl W. Roberts v. Comm'r of Internal Revenue, 175 F.3d 889 (11th Cir. 1999). · cites it 3× “3 *893 See 26 U.S.C. § 7481 (a)(1) (1994). In this case, the Tax Court reentered its decision on October 27, 1993, and the petitioners filed the present notice of appeal on May 3, 1996.”

Hanover Ins. Co. v. United States, 880 F.2d 1503 (1st Cir. 1989). · cites it 4× “]” 26 U.S.C. § 7481 (a)(2)(B). Thus, the assessment period resumed its march 60 days after “denial” of the company’s certiorari petition.”

People v. Gutierrez, 222 P.3d 925 (Colo. 2009). “26 U.S.C. § 7481 (2006). 9 Finally, Congress has declared that a taxpayer who, like Gutierrez, has placed his or her tax return information in the custody of a professional tax preparer retains an expectation of privacy in such information.”

Est. of Smith v. Comm'r, 429 F.3d 533 (5th Cir. 2005). · cites it 2× “26 U.S.C. § 7481 (c)(1) and(2)(B). If the Tax Court determines that there has been an overpayment of interest or the Commissioner has made an underpayment of interest, “that determination shall be treated under section 6512(b)(1) as a determination of an overpayment of tax”…”

Josephine C. Toscano AKA Josephine C. Zelasko v. Comm'r of Internal Revenue, 441 F.2d 930 (9th Cir. 1971). · cites it 2× “Did the Tax Court have jurisdiction, after its decision had become final under 26 U.S.C. § 7481 , to grant leave to *931 file a motion to vacate its decision on the ground of fraud on the court ? 2.”

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