26 U.S.C. 6213: Restrictions applicable to deficiencies; petition to Tax Court

2022

• Pub. L. 117–169, §13301(f)(4), added subpar. (R). Law text · (g)
• Pub. L. 117–169, §13301(g)(2), added subpar. (S). Law text · (g)
• Pub. L. 117–169, §13401(i)(4), added subpar. (T). Law text · (g)
• Pub. L. 117–169, §13402(c), added subpar. (U). Law text · (g)
• Pub. L. 117–169, §13403(b)(2), added subpar. (V). Law text · (g)

2020

• Pub. L. 116–260 substituted "6428, or 6428A" for "or 6428" in introductory provisions. (Consolidated Appropriations Act, 2021) Law text · (g)
• Pub. L. 116–136 substituted "32, or 6428" for "or 32" in introductory provisions. (Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act) Law text · (g)

2018

• Pub. L. 115–141, §401(a)(277), inserted comma at end. (Consolidated Appropriations Act, 2018) Law text · (g)
• Pub. L. 115–141, §401(a)(278), substituted "section 24(g)(2)" for "section 24(h)(2)" and "subsection (g)(1)" for "subsection (h)(1)". (Consolidated Appropriations Act, 2018) Law text · (g)
• Pub. L. 115–141, §101(l)(18), amended subpar. (Q) generally. Prior to amendment, subpar. (Q) read as follows: "an omission of information required by section 25A(i)(8)(B) or an entry on the return claiming the credit determined under section 25A(i) for a taxable year for which th… (Consolidated Appropriations Act, 2018) Law text · (g)

2015

• Pub. L. 114–113, §208(b)(1), inserted "or an entry on the return claiming the credit under section 32 for a taxable year for which the credit is disallowed under subsection (k)(1) thereof" before comma at end. (Consolidated Appropriations Act, 2016) Law text · (g)
• Pub. L. 114–113, §203(e), added subpar. (O). (Consolidated Appropriations Act, 2016) Law text · (g)
• Pub. L. 114–113, §208(b)(2), added subpars. (P) and (Q). (Consolidated Appropriations Act, 2016) Law text · (g), (Q)

2014

• Pub. L. 113–295, §214(a)(1), substituted "or 32" for "32, or 6428" in introductory provisions. Law text · (g)
• Pub. L. 113–295, §221(a)(112)(C), inserted "and" at end. Law text · (g)
• Pub. L. 113–295, §221(a)(112)(C), redesignated subpar. (O) as (N) and substituted period for comma at end. Law text · (g)
• Pub. L. 113–295, §221(a)(5)(C), struck out subpar. (N) which read as follows: "an omission of the reduction required under section 36A(c) with respect to the credit allowed under section 36A or an omission of the correct social security account number required under section 36A(d)(1)(B),". Law text · (g)
• Pub. L. 113–295, §214(a)(2), struck out "and" at end. See Codification note above. Law text · (g)
• Pub. L. 113–295, §221(a)(4), struck out subpar. (P) which read as follows: "an entry on a return claiming the credit under section 36 if— Law text · (g)
• Pub. L. 113–295, §214(a)(2), substituted ", and" for period at end. See Codification note above. Law text · (g)
• Pub. L. 113–295, §221(a)(112)(C), struck out subpar. (Q) which read as follows: "an omission of a correct valid identification number required under section 6428(h) (relating to 2008 recovery rebates for individuals) to be included on a return." Law text · (g)
• Pub. L. 113–295, §214(a)(2), added subpar. (Q). See Codification note above. Law text · (g)

2010

• Pub. L. 111–237 added par. (5). (Firearms Excise Tax Improvement Act of 2010) Law text · (b)

2009

• Pub. L. 111–5 added subpar. (N). (American Recovery and Reinvestment Act of 2009) Law text · (g)
• Pub. L. 111–92, §11(h), added subpar. (O). (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (g)
• Pub. L. 111–92, §12(d), added subpar. (P). (Worker, Homeownership, and Business Assistance Act of 2009) Law text · (g)

2008

• Pub. L. 110–185 substituted "32, or 6428" for "or 32" in introductory provisions. (Economic Stimulus Act of 2008) Law text · (g)

2001

• Pub. L. 107–16 added subpar. (M). (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (g)

1998

• Pub. L. 105–206, §3464(a), substituted ", including the Tax Court, and a refund may be ordered by such court of any amount collected within the period during which the Secretary is prohibited from collecting by levy or through a proceeding in court under the provisions of this subsecti… (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–206, §3463(b), inserted at end "Any petition filed with the Tax Court on or before the last date specified for filing such petition by the Secretary in the notice of deficiency shall be treated as timely filed." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)
• Pub. L. 105–277, §3003(a), inserted concluding provisions. (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (g)
• Pub. L. 105–206, §6010(p)(3), amended Pub. L. 105–34, §1085(a)(3). See 1997 Amendment note below. (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (g)
• Pub. L. 105–277, §3003(b), added subpar. (L). (Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 1999) Law text · (g)

1997

• Pub. L. 105–34, §101(d)(2), added subpar. (I). (Taxpayer Relief Act of 1997) Law text · (g)
• Pub. L. 105–34, §201(b), added subpar. (J). (Taxpayer Relief Act of 1997) Law text · (g)
• Pub. L. 105–34, §1085(a)(3), as amended by Pub. L. 105–206, §6010(p)(3), added subpar. (K). (Taxpayer Relief Act of 1997) Law text · (g)

1996

• Pub. L. 104–168 inserted "4958 (relating to private excess benefit)," before "4971". (Taxpayer Bill of Rights 2) Law text · (e)
• Pub. L. 104–193 added subpars. (F) and (G). (Personal Responsibility and Work Opportunity Reconciliation Act of 1996) Law text · (g), (G)
• Pub. L. 104–188 added subpar. (H). (Small Business Job Protection Act of 1996) Law text · (g)

1989

• Pub. L. 101–239 made technical correction to directory language of Pub. L. 100–647, §1015(r)(3), see 1988 Amendment note below. · (h), (4)

1988

• Pub. L. 100–647, §6243(a), substituted for period at end ", including the Tax Court. The Tax Court shall have no jurisdiction to enjoin any action or proceeding under this subsection unless a timely petition for a redetermination of the deficiency has been filed and then only in respec… · (a)
• Pub. L. 100–418, §1941(b)(2)(B)(iv), substituted "or 44" for "44, or 45". · (a)
• Pub. L. 100–418, §1941(b)(2)(B)(v), substituted "or 44" for "44, or 45". · (g), (2)
• Pub. L. 100–647, §1015(r)(3), as amended by Pub. L. 101–239, redesignated par. (4) as (3) and struck out former par. (3) which read as follows: "For assessment as if a mathematical error on the return, in the case of erroneous claims for credits under section 32 or 34, see sect… · (h), (4)

1987

• Pub. L. 100–203, §10713(b)(2)(D), inserted reference to section 6852. · (a)
• Pub. L. 100–203, §10712(c)(1), inserted "4955 (relating to taxes on political expenditures),". · (e)

1986

• Pub. L. 99–514 amended par. (4) generally. Prior to amendment, par. (4) read as follows: "For provision that this subchapter shall not apply in the case of computational adjustments attributable to partnership items, see section 6230(a)." · (h)

1984

• Pub. L. 98–369, §305(b)(4), substituted "section 4963(e)" for "section 4962(e)". · (e)
• Pub. L. 98–369, §474(r)(34), substituted "section 32 or 34" for "section 39". · (h)

1982

• Pub. L. 97–248 added par. (4). · (h)

1980

• Pub. L. 96–223, §101(f)(1)(D), inserted reference to chapter 45. · (a)
• Pub. L. 96–596 substituted "section 4962(e)" for "section 4941(e)(4), 4942(j)(2), 4943(d)(3), 4944(e)(3), 4945(i)(2), 4951(e)(4), 4952(e)(2), 4971(c)(3), or 4975(f)(6)". · (e)
• Pub. L. 96–589 added subsec. (f). Former subsec. (f) redesignated (g). · (f)
• Pub. L. 96–223, §101(f)(1)(E), inserted reference to chapter 45. · (f), (2)
• Pub. L. 96–589 redesignated former subsecs. (f) and (g) as (g) and (h), respectively. · (g), (h)

1978

• Pub. L. 95–600 inserted "or refund" after "carryback" in heading, and "or the amount described in section 1341(b)(1)" after "carryback" in text. · (b)
• Pub. L. 95–227, §4(d)(1), inserted provisions relating to sections 4951 and 4952 of this title, and substituted "4975(f)(6)" for "4975(f)(4)". · (e)
• Pub. L. 95–227, §4(d)(2), inserted references to chapters 41 and 44. · (f)

1976

• Pub. L. 94–455, §§1204(c)(6), 1307(d)(2)(F)(iii), 1605(b)(6), 1906(a)(15), inserted "section 6851 or" before "section 6861" and references to chapter 41 and chapter 44 and substituted "United States" for "States of the Union and the District of Columbia". · (a)
• Pub. L. 94–455, §1206(a)(2), substituted in heading "Assessments arising out of mathematical or clerical errors" for "Mathematical errors" and in text inserted "or clerical" after "mathematical" in two places and inserted provision that each notice under this paragraph shall set for… · (b)
• Pub. L. 94–455, §1206(a)(2), added par. (2). Former par. (2) redesignated (3). · (b)
• Pub. L. 94–455, §§1206(a)(1), (c)(1), 1906(b)(13)(A), redesignated former par. (2) as (3), and as so redesignated, struck out "or his delegate" after "Secretary" and inserted "without regard to the provisions of paragraph (2)" after "he may assess" and "or clerical" after "mathemati… · (b)
• Pub. L. 94–455, §1206(a)(1), redesignated former par. (3) as (4). · (b)
• Pub. L. 94–455, §1906(b)(13)(A), struck out "or his delegate" after "Secretary". · (c), (d), (e)
• Pub. L. 94–455, §1206(b), added subsec. (f) and redesignated former subsec. (f) as (g). · (f), (g)

1974

• Pub. L. 93–406, §1016(a)(11)(A), inserted reference to tax imposed by chapter 43. · (a)
• Pub. L. 93–406, §1016(a)(11)(B)–(D), substituted "excise taxes" for "chapter 42 taxes" in heading, and in text substituted "4945 (relating to taxes on taxable expenditures), 4971 (relating to excise taxes on failure to meet minimum funding standard), 4975 (relating to excise tax on pro… · (e)

1969

• Pub. L. 91–172, §101(j)(42), inserted reference to chapter 42. · (a)
• Pub. L. 91–172, §101(f)(3), added subsec. (e) and redesignated former subsec. (e) as (f). · (e), (f)

1965

• Pub. L. 89–44 added par. (3). · (e)