§6215. Assessment of deficiency found by Tax Court — Inbound Citations

Citations to 26 U.S.C. § 6215 as a whole

• 26 U.S.C. § 7436(d)(1)

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  (1) The principles of subsections (a), (b), (c), (d), and (f) of section 6213, section 6214(a), section 6215, section 6503(a), section 6512, and section 7481 shall apply to proceedings brought under this section in the same manner as if the Secretary’s determination described in subsection (a) were a notice of deficiency.
• 26 U.S.C. § 7481(c)(2)(A)(i)

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