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26 U.S.C. § 7483 — Notice of appeal
Federal law — U.S. Code and appendices · legal_authorities
Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
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Source file: Laws/federal/codes/united-states-code/title-26/section-7483-notice-of-appeal--934372cc24.md
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Source location: Title 26, Chapter 76, § 7483; chapter-076-judicial-proceedings.md
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Review of a decision of the Tax Court shall be obtained by filing a notice of appeal with the clerk of the Tax Court within 90 days after the decision of the Tax Court is entered. If a timely notice of appeal is filed by one party, any other party may take an appeal by filing a notice of appeal within 120 days after the decision of the Tax Court is entered.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reviewable decisions** Except as provided in subsections (b), (c), and (d), the decision of the Tax Court shall become final—
(1) **Timely notice of appeal not filed** — Upon the expiration of the time allowed for filing a notice of appeal, if no such notice has been duly filed within such time; or
(2) **Decision affirmed or appeal dismissed**
(A) *Petition for certiorari not filed on time* — Upon the expiration of the time allowed for filing a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals and no petition for certiorari has been duly filed; or
(B) *Petition for certiorari denied* — Upon the denial of a petition for certiorari, if the decision of the Tax Court has been affirmed or the appeal dismissed by the United States Court of Appeals; or
(C) *After mandate of Supreme Court* — Upon the expiration of 30 days from the date of issuance of the mandate of the Supreme Court, if such Court directs that the decision of the Tax Court be affirmed or the appeal dismissed.
(3) **Decision modified or reversed**
(A) *Upon mandate of Supreme Court* — If the Supreme Court directs that the decision of the Tax Court be modified or reversed, the decision of the Tax Court rendered in accordance with the mandate of the Supreme Court shall become final upon the expiration of 30 days from the time it was rendered, unless within such 30 days either the Secretary or the taxpayer has instituted proceedings to have such decision corrected to accord with the mandate, in which event the decision of the Tax Court shall become final when so corrected.
(B) *Upon mandate of the Court of Appeals* — If the decision of the Tax Court is modified or reversed by the United States Court of Ap
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7481
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Jurisdiction**
(1) **In general** — The United States Courts of Appeals (other than the United States Court of Appeals for the Federal Circuit) shall have exclusive jurisdiction to review the decisions of the Tax Court, except as provided in [section 1254 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1254&num=0&edition=prelim) of the United States Code, in the same manner and to the same extent as decisions of the district courts in civil actions tried without a jury; and the judgment of any such court shall be final, except that it shall be subject to review by the Supreme Court of the United States upon certiorari, in the manner provided in [section 1254 of Title 28](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title28-section1254&num=0&edition=prelim) of the United States Code.
(2) **Interlocutory orders**
(A) *In general* — When any judge of the Tax Court includes in an interlocutory order a statement that a controlling question of law is involved with respect to which there is a substantial ground for difference of opinion and that an immediate appeal from that order may materially advance the ultimate termination of the litigation, the United States Court of Appeals may, in its discretion, permit an appeal to be taken from such order, if application is made to it within 10 days after the entry of such order. Neither the application for nor the granting of an appeal under this paragraph shall stay proceedings in the Tax Court, unless a stay is ordered by a judge of the Tax Court or by the United States Court of Appeals which has jurisdiction of the appeal or a judge of that court.
(B) *Order treated as Tax Court decision* — For purposes of subsections (b) and (c), an order described in this pa
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7482
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Upon notice of appeal** Notwithstanding any provision of law imposing restrictions on the assessment and collection of deficiencies, the review under section 7483 shall not operate as a stay of assessment or collection of any portion of the amount of the deficiency determined by the Tax Court unless a notice of appeal in respect of such portion is duly filed by the taxpayer, and then only if the taxpayer—
(1) on or before the time his notice of appeal is filed has filed with the Tax Court a bond in a sum fixed by the Tax Court not exceeding double the amount of the portion of the deficiency in respect of which the notice of appeal is filed, and with surety approved by the Tax Court, conditioned upon the payment of the deficiency 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 any part of the amount determined by the Tax Court is paid after the filing of the appeal bond, such bond shall, at the request of the taxpayer, be proportionately reduced.
**(b) Bond in case of appeal of certain partnership-related decisions** The condition of subsection (a) shall be satisfied if the partnership duly files notice of appeal from a decision under section 6234 and on or before the time the notice of appeal is filed with the Tax Court, a bond in an amount fixed by the Tax Court is filed, and with surety approved by the Tax Court, conditioned upon the payment of deficiencies attributable to the partnership-related items (as defined in section 6241) to which that decision relates as finally determined, together with any interest, penalties, additio
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 7485
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Federal law — U.S. Code and appendices · legal_authorities
Page 3938
TITLE 26—INTERNAL REVENUE CODE
§ 7483
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.
EFFECTIVE DATE OF 1966 AMENDMENT
Amendment by Pub. L. 89–713 applicable to all deci-
sions of the Tax Court entered after Nov. 2, 1966, see
section 3(d) of Pub. L. 89–713, set out as a note under
section 7422 of this title.
§ 7483. Notice of appeal
Review of a decision of the Tax Court shall be
obtained by filing a notice of appeal with the
clerk of the Tax Court within 90 days after the
decision of the Tax Court is entered. If a timely
notice of appeal is filed by one party, any other
party may take an appeal by filing a notice of
appeal within 120 days after the decision of the
Tax Court is entered.
(Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L.
91–172, title IX, § 959(a), Dec. 30, 1969, 83 Stat.
734.)
Editorial Notes
AMENDMENTS
1969—Pub. L. 91–172 substituted references to notice
of appeal for references to petition for review, and oth-
erwise generally altered the section as to time for ap-
peal and terminology in order to conform section to the
form of the Federal Rules of Appellate Procedure.
Statutory Notes and Related Subsidiaries
EFFECTIVE DATE OF 1969 AMENDMENT
Pub. L. 91–172, title IX, § 962(f), Dec. 30, 1969, 83 Stat.
736, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100
Stat. 2095, provided that: ‘‘The amendments made by
sections 959 and 960(h) [amending this section and sec-
tions 7481, 7482, and 7485 of this title] shall take effect
30 days after the date of the enactment of this Act
[Dec. 30, 1969]. In the case of any decision of the Tax
Court entered before the 30th day after the dat
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 7483
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