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26 U.S.C. § 7487 — Cross references
Federal law — U.S. Code and appendices · legal_authorities
(1) **Nonreviewability.—** — For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
(2) **Transcripts.—** — For authority of the Tax Court to fix fees for transcript of records, see section 7474.
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Source location: Title 26, Chapter 76, § 7487; chapter-076-judicial-proceedings.md
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(1) **Nonreviewability.—** — For nonreviewability of Tax Court decisions in small claims cases, see section 7463(b).
(2) **Transcripts.—** — For authority of the Tax Court to fix fees for transcript of records, see section 7474.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** 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.
**(b) Finality of decisions** A decision entered in any case in which the proceedings are conducted under this section shall not be reviewed in any other court and shall not be treated as a precedent for any other case.
**(c) Limitation of jurisdiction** In any case in which the proceedings are conducted under this section, notwithstanding the provisions of sections 6214(a) and 6512(b), no decision shall be entered redetermining the amount of a deficiency, or determining an overpayment, except with respect to amounts placed in dispute within the limits described in subsection (a) and with respect to amounts conceded
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Federal law — U.S. Code and appendices · legal_authorities
Page 3939
TITLE 26—INTERNAL REVENUE CODE
§ 7491
ing 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 defi-
ciencies’’.
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’’. Not-
withstanding 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 Con-
gress 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 ap-
plicable to partnership taxable years beginning after
Dec. 31, 1997, see section 1226 of Pub. L. 105–34, as
amended, set out
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