26 U.S.C. § 7483 — Notice of appeal

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 date of the enactment of this Act [Dec. 30, 1969], the United States Courts of Appeals shall have jurisdiction to hear an ap- peal from such decision, if such appeal was filed within the time prescribed by Rule 13(a) of the Federal Rules of Appellate Procedure or by section 7483 of the Inter- nal Revenue Code of 1986 [formerly I.R.C. 1954] as in ef- fect at the time the decision of the Tax Court was en- tered.’’ § 7484. Change of incumbent in office When the incumbent of the office of Secretary changes, no substitution of the name of his suc- cessor shall be required in proceedings pending before any appellate court reviewing the action of the Tax Court. (Aug. 16, 1954, ch. 736, 68A Stat. 891; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 7485. Bond to stay assessment and collection (a) Upon notice of appeal Notwithstanding any provision of law impos- ing restrictions on the assessment and collec- tion 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 defi- ciency 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 ad- ditions to the tax provided for by law, or (2) has filed a jeopardy bond under the in- come 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 satis- fied if the partnership duly files notice of appeal from a decision under section 6234 and on or be- fore 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-re- lated items (as defined in section 6241) to which that decision relates as finally determined, to- gether 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 shall be based upon its estimate of the aggregate liabil- ity of the parties to the action. (c) Cross references (1) For requirement of additional security not- withstanding this section, see section 7482(c)(3). (2) For deposit of United States bonds or notes in lieu of sureties, see section 9303 of title 31, United States Code. (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.) 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, head-