---
kind: "section"
citation: "26 U.S.C. § 7459"
title: "26"
title_heading: "Internal Revenue Code"
number: "7459"
heading: "Reports and decisions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7459"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter C — The Tax Court"
  - "Part II — Procedure"
---

# §7459. Reports and decisions

- (a) **Requirement—** A report upon any proceeding instituted before the [Tax Court](/usc/26/7701.md?p=a-27) and a decision thereon shall be made as quickly as practicable. The decision shall be made by a judge in accordance with the report of the [Tax Court](/usc/26/7701.md?p=a-27), and such decision so made shall, when entered, be the decision of the [Tax Court](/usc/26/7701.md?p=a-27).
- (b) **Inclusion of findings of fact or opinions in report—** It shall be the duty of the [Tax Court](/usc/26/7701.md?p=a-27) and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The [Tax Court](/usc/26/7701.md?p=a-27) shall report in writing all its findings of fact, opinions, and memorandum opinions. Subject to such conditions as the [Tax Court](/usc/26/7701.md?p=a-27) may by rule provide, the requirements of this subsection and of [section 7460](/usc/26/7460.md) are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.
- (c) **Date of decision—** A decision of the [Tax Court](/usc/26/7701.md?p=a-27) (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the [deficiency](/usc/26/6211.md?p=a) is entered in the records of the [Tax Court](/usc/26/7701.md?p=a-27) or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under [section 7428](/usc/26/7428.md) or in the case of an action brought under [section 6234](/usc/26/6234.md), the date of the court’s order entering the decision. If the [Tax Court](/usc/26/7701.md?p=a-27) dismisses a proceeding for reasons other than lack of jurisdiction and is unable from the record to determine the amount of the [deficiency](/usc/26/6211.md?p=a) determined by the [Secretary](/usc/26/7701.md?p=a-11-B), or if the [Tax Court](/usc/26/7701.md?p=a-27) dismisses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the [Tax Court](/usc/26/7701.md?p=a-27), and the decision of the [Tax Court](/usc/26/7701.md?p=a-27) shall be held to be rendered upon the date of such entry.
- (d) **Effect of decision dismissing petition—** If a petition for a redetermination of a [deficiency](/usc/26/6211.md?p=a) has been filed by the [taxpayer](/usc/26/7701.md?p=a-14), a decision of the [Tax Court](/usc/26/7701.md?p=a-27) dismissing the proceeding shall be considered as its decision that the [deficiency](/usc/26/6211.md?p=a) is the amount determined by the [Secretary](/usc/26/7701.md?p=a-11-B). An order specifying such amount shall be entered in the records of the [Tax Court](/usc/26/7701.md?p=a-27) unless the [Tax Court](/usc/26/7701.md?p=a-27) cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction.
- (e) **Effect of decision that tax is barred by limitation—** If the assessment or collection of any tax is barred by any statute of limitations, the decision of the [Tax Court](/usc/26/7701.md?p=a-27) to that effect shall be considered as its decision that there is no [deficiency](/usc/26/6211.md?p=a) in respect of such tax.
- (f) **Findings of fact as evidence—** The findings of the Board of Tax Appeals made in connection with any decision prior to February 26, 1926, shall, notwithstanding the enactment of the Revenue Act of 1926 (44 Stat. 9), continue to be prima facie evidence of the facts therein stated.
- (g) **Penalty—** For penalty for [taxpayer](/usc/26/7701.md?p=a-14) instituting proceedings before [Tax Court](/usc/26/7701.md?p=a-27) merely for delay, see section 6673.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 93–406, title II, § 1041(b)(2), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(2), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1719, 1834; Pub. L. 97–248, title IV, § 402(c)(14), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–362, title I, § 106(b), Oct. 25, 1982, 96 Stat. 1730; Pub. L. 105–34, title XII, §§ 1222(b)(2), 1239(e)(1), Aug. 5, 1997, 111 Stat. 1019, 1028; Pub. L. 114–74, title XI, § 1101(f)(12), Nov. 2, 2015, 129 Stat. 638.)

## Notes

### Editorial Notes

### References in Text

The Revenue Act of 1926, referred to in subsec. (f), is act Feb. 26, 1926, ch. 27, 44 Stat. 9. For complete classification of this Act to the Code, see Tables.

### Amendments

2015—Subsec. (c). Pub. L. 114–74 substituted “section 6234” for “section 6226, 6228(a), 6247, or 6252”.

1997—Subsec. (c). Pub. L. 105–34, § 1239(e)(1), which directed the amendment of subsec. (c) by substituting “, 6228(a), or 6234(c)” for “or section 6228(a)” could not be executed because the words “or section 6228(a)” did not appear in text subsequent to amendment by Pub. L. 105–34, § 1222(b)(2). See below.

Pub. L. 105–34, § 1222(b)(2), substituted “, 6228(a), 6247, or 6252” for “or section 6228(a)”.

1982—Subsec. (b). Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings.

Subsec. (c). Pub. L. 97–248 inserted “or in the case of an action brought under section 6226 or section 6228(a)” after “or under section 7428”.

1976—Subsec. (c). Pub. L. 94–455 inserted “or under section 7428” after “under part IV of this subchapter” and struck out “or his delegate” after “Secretary”.

Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.

1974—Subsec. (c). Pub. L. 93–406 inserted “or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order entering the decision” after “deficiency is entered in the records of the Tax Court”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2015 Amendment

Amendment by Pub. L. 114–74 applicable to returns filed for partnership taxable years beginning after Dec. 31, 2017, with certain exceptions, see section 1101(g) of Pub. L. 114–74, set out as an Effective Date note under section 6221 of this title.

### Effective Date of 1997 Amendment

Amendment by section 1222(b)(2) of Pub. L. 105–34 applicable to partnership taxable years beginning after Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as amended, set out as a note under section 6011 of this title.

Amendment by section 1239(e)(1) of Pub. L. 105–34 applicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) of Pub. L. 105–34, set out as a note under section 6501 of this title.

### Effective Date of 1982 Amendment

Amendment by Pub. L. 97–248 applicable to partnership taxable years beginning after Sept. 3, 1982, with provision for the applicability of the amendment to any partnership taxable year ending after Sept. 3, 1982, if the partnership, each partner, and each indirect partner requests such application and the Secretary of the Treasury or his delegate consents to such application, see section 407(a)(1), (3) of Pub. L. 97–248, set out as a note under section 702 of this title.

### Effective Date of 1976 Amendment

Amendment by section 1306(b)(2) of Pub. L. 94–455 applicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976 but only with respect to determinations (or requests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title.

### Effective Date of 1974 Amendment

Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title.