26 CFR 301.6215-1
§ 301.6215-1 Assessment of deficiency found by Tax Court.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6215-1, § 301.6215-1 Assessment of deficiency found by Tax Court, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114271
- Permanent ID
ys:prov:114271@1- SHA-256
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Full text
Where a petition has been filed 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 by the district director or the director of the regional service center and the unpaid portion of the amount so assessed shall be paid by the taxpayer upon notice and demand therefor.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.