---
kind: "section"
citation: "26 U.S.C. § 7485"
title: "26"
title_heading: "Internal Revenue Code"
number: "7485"
heading: "Bond to stay assessment and collection"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7485"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 76 — Judicial Proceedings"
  - "Subchapter D — Court Review of Tax Court Decisions"
---

# §7485. Bond to stay assessment and collection

- (a) **Upon notice of appeal—** Notwithstanding any provision of law imposing restrictions on the assessment and collection of [deficiencies](/usc/26/6211.md?p=a), the review under [section 7483](/usc/26/7483.md) shall not operate as a stay of assessment or collection of any portion of the amount of the [deficiency](/usc/26/6211.md?p=a) determined by the [Tax Court](/usc/26/7701.md?p=a-27) unless a notice of appeal in respect of such portion is duly filed by the [taxpayer](/usc/26/7701.md?p=a-14), and then only if the [taxpayer](/usc/26/7701.md?p=a-14)—
  - (1) on or before the time his notice of appeal is filed has filed with the [Tax Court](/usc/26/7701.md?p=a-27) a bond in a sum fixed by the [Tax Court](/usc/26/7701.md?p=a-27) not exceeding double the amount of the portion of the [deficiency](/usc/26/6211.md?p=a) in respect of which the notice of appeal is filed, and with surety approved by the [Tax Court](/usc/26/7701.md?p=a-27), conditioned upon the payment of the [deficiency](/usc/26/6211.md?p=a) as finally determined, together with any interest, additional amounts, or additions to the tax provided for by law, or
  - (2) has filed a jeopardy bond under the income or estate tax laws.

  If as a result of a waiver of the restrictions on the assessment and collection of a [deficiency](/usc/26/6211.md?p=a) any part of the amount determined by the [Tax Court](/usc/26/7701.md?p=a-27) is paid after the filing of the appeal bond, such bond shall, at the request of the [taxpayer](/usc/26/7701.md?p=a-14), be proportionately reduced.

- (b) **Bond in case of appeal of certain partnership-related decisions—** The condition of [subsection (a)](#a) shall be satisfied if the [partnership](/usc/26/7701.md?p=a-2) duly files notice of appeal from a decision under [section 6234](/usc/26/6234.md) and on or before the time the notice of appeal is filed with the [Tax Court](/usc/26/7701.md?p=a-27), a bond in an amount fixed by the [Tax Court](/usc/26/7701.md?p=a-27) is filed, and with surety approved by the [Tax Court](/usc/26/7701.md?p=a-27), conditioned upon the payment of [deficiencies](/usc/26/6211.md?p=a) attributable to the [partnership](/usc/26/7701.md?p=a-2)-[related](/usc/26/7701.md?p=a-51-I-vi) items (as defined in [section 6241](/usc/26/6241.md)) to which that decision relates as finally determined, together with any interest, penalties, additional amounts, or additions to the tax provided by law. Unless otherwise stipulated by the parties, the amount fixed by the [Tax Court](/usc/26/7701.md?p=a-27) shall be based upon its estimate of the aggregate liability of the parties to the action.
- (c) **Cross references—**
  - (1) For requirement of additional security notwithstanding this section, see [section 7482(c)(3)](/usc/26/7482.md?p=c-3).
  - (2) For deposit of [United States](/usc/26/7701.md?p=a-9) bonds or notes in lieu of sureties, see [section 9303 of title 31](/usc/31/9303.md), United States Code.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 91–172, title IX, § 960(h)(3), Dec. 30, 1969, 83 Stat. 735; Pub. L. 97–248, title IV, § 402(c)(16), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–258, § 3(f)(15), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 105–34, title XII, §§ 1222(b)(4), 1241(a), Aug. 5, 1997, 111 Stat. 1019, 1029; Pub. L. 114–74, title XI, § 1101(f)(14), Nov. 2, 2015, 129 Stat. 638; Pub. L. 115–141, div. U, title II, §§ 201(c)(8), 206(p)(8), Mar. 23, 2018, 132 Stat. 1173, 1182.)

## Notes

### Editorial Notes

### Amendments

2018—Subsec. (b). Pub. L. 115–141 substituted “the partnership” for “a partner” and “partnership-related items (as defined in section 6241)” for “partnership items”.

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

1997—Subsec. (b). Pub. L. 105–34, § 1222(b)(4)(B), amended heading generally. Prior to amendment, heading read as follows: “Bond in case of appeal of decision under section 6226 or section 6228(a)”.

Pub. L. 105–34, § 1222(b)(4)(A), substituted “, 6228(a), 6247, or 6252” for “or 6228(a)”.

Pub. L. 105–34, § 1241(a), inserted “penalties,” after “any interest,” and substituted “aggregate liability of the parties to the action” for “aggregate of such deficiencies”.

1982—Subsecs. (b), (c). Pub. L. 97–248 added subsec. (b) and redesignated former subsec. (b) as (c).

Subsec. (c)(2). Pub. L. 97–258 substituted “section 9303 of title 31, United States Code” for “6 U.S.C. 15”. Notwithstanding the directory language that amendment be made to subsec. (b)(2), the amendment was executed to subsec. (c)(2) to reflect the probable intent of Congress and the intervening redesignation of subsec. (b) as (c) by Pub. L. 97–248.

1969—Subsec. (a). Pub. L. 91–172 substituted “notice of appeal” for “petition for review” and “appeal bond” for “review bond”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 2018 Amendment

Amendment by Pub. L. 115–141 effective as if included in section 1101 of Pub. L. 114–74, see section 207 of Pub. L. 115–141, set out as a note under section 6031 of this title.

### 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)(4) 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.

Pub. L. 105–34, title XII, § 1241(b), Aug. 5, 1997, 111 Stat. 1029, provided that: “The amendment made by this section [amending this section] shall take effect as if included in the amendments made by section 402 of the Tax Equity and Fiscal Responsibility Act of 1982 [Pub. L. 97–248].”

### 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 1969 Amendment

Amendment by Pub. L. 91–172 effective 30 days after Dec. 30, 1969, see section 962(f) of Pub. L. 91–172, set out as a note under section 7483 of this title.