§7459. Reports and decisions — Inbound Citations
26 U.S.C. § 7459
Cited by 3 provisions in release 119-102.
Citations to §7459(b)
-
(a) In the case of any petition filed with the Tax Court for a redetermination of a deficiency where neither the amount of the deficiency placed in dispute, nor the amount of any claimed overpayment, exceeds—(1) $50,000 for any one taxable year, in the case of the taxes imposed by subtitle A,(2) $50,000, in the case of the tax imposed by chapter 11,(3) $50,000 for any one calendar year, in the case of the tax imposed by chapter 12, or(4) $50,000 for any 1 taxable period (or, if there is no taxable period, taxable event) in the case of any tax imposed by subtitle D which is described in section 6212(a) (relating to a notice of deficiency),at the option of the taxpayer concurred in by the Tax Court or a division thereof before the hearing of the case, proceedings in the case shall be conducted under this section. Notwithstanding the provisions of section 7453, such proceedings shall be conducted in accordance with such rules of evidence, practice, and procedure as the Tax Court may prescribe. A decision, together with a brief summary of the reasons therefor, in any such case shall satisfy the requirements of sections 7459(b) and 7460.
Citations to §7459(d)
-
(2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
Citations to §7459(e)
-
(3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).