26 U.S.C. § 7487 — Cross references

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 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 partner- ship 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 part- ner 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. § 7486. Refund, credit, or abatement of amounts disallowed In cases where assessment or collection has not been stayed by the filing of a bond, then if the amount of the deficiency determined by the Tax Court is disallowed in whole or in part by the court of review, the amount so disallowed shall be credited or refunded to the taxpayer, without the making of claim therefor, or, if col- lection has not been made, shall be abated. (Aug. 16, 1954, ch. 736, 68A Stat. 891.) § 7487. Cross references (1) Nonreviewability.—For nonreviewability of Tax Court decisions in small claims cases, see sec- tion 7463(b). (2) Transcripts.—For authority of the Tax Court to fix fees for transcript of records, see section 7474. (Aug. 16, 1954, ch. 736, 68A Stat. 892; Pub. L. 91–172, title IX, § 960(i)(1), Dec. 30, 1969, 83 Stat. 735.) Editorial Notes AMENDMENTS 1969—Pub. L. 91–172 inserted reference to section 7463(b) for nonreviewability of Tax Court decisions in small claims cases. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 effective one year after Dec. 30, 1969, see section 962(e) of Pub. L. 91–172, set out as an Effective Date note under section 7463 of this title. Subchapter E—Burden of Proof Sec. 7491. Burden of proof. § 7491. Burden of proof (a) Burden shifts where taxpayer produces cred- ible evidence (1) General rule If, in any court proceeding, a taxpayer intro- duces credible evidence with respect to any factual issue relevant to ascertaining the li- ability of the taxpayer for any tax imposed by subtitle A or B, the Secretary shall have the burden of proof with respect to such issue. (2) Limitations Paragraph (1) shall apply with respect to an issue only if— (A) the taxpayer has complied with the re- quirements under this title to substantiate any item; (B) the taxpayer has maintained all records required under this title and has co- operated with reasonable requests by the Secretary for witnesses, information, docu- ments, meetings, and interviews; and (C) in the case of a partnership, corpora- tion, or trust, the taxpayer is described in section 7430(c)(4)(A)(ii). Subparagraph (C) shall not apply to any quali- fied revocable trust (as defined in section 645(b)(1)) with respect to liability for tax for any taxable year ending after the date of the decedent’s death and before the applicable date (as defined in section 645(b)(2)). (3) Coordination Paragraph (1) shall not apply to any issue if any other provision of this title provides for a specific burden of proof with respect to such issue. (b) Use of statistical information on unrelated taxpayers In the case of an individual taxpayer, the Sec- retary shall have the burden of proof in any