26 U.S.C. § 7486
Refund, credit, or abatement of amounts disallowed
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.
Notes of Decisions
Cited in 3
cases, 1983–2009 · leading case: Denison v. Barlow
Denison v. Barlow (1983)
“§ 7485 (a)(1) prevent him from seeking declaratory and injunctive relief against the Commissioner’s efforts to collect the assessment made for the taxable year 1977? Plaintiff argues that the reversal of the Tax Court amounted to a disallowance of the deficiency as contemplated…”
Smith v. United States (2009)
“13 See 26 U.S.C.A. § 7486 (2002). Because the Estate was only paid $153,510.”
Estate of Algerine Allen Smith v. Commissioner (2000)
“The Court of Appeals denied the motion, stating: Although it is arguable logic that the reversal of the decisions which were the foundations of the assessments compelled abatement, we consider it a better construction of 26 U.S.C. § 7486 that reversal with remand for further…”
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