26 U.S.C. § 7459 — Reports and decisions

Page 3923 TITLE 26—INTERNAL REVENUE CODE § 7459 Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ and struck out ‘‘nor his delegate’’ after ‘‘nor the Secretary’’. § 7459. Reports and decisions (a) Requirement A report upon any proceeding instituted be- fore the Tax Court and a decision thereon shall be made as quickly as practicable. The decision shall be made by a judge in accordance with the report of the Tax Court, and such decision so made shall, when entered, be the decision of the Tax Court. (b) Inclusion of findings of fact or opinions in re- port It shall be the duty of the Tax Court and of each division to include in its report upon any proceeding its findings of fact or opinion or memorandum opinion. The Tax Court shall re- port in writing all its findings of fact, opinions, and memorandum opinions. Subject to such con- ditions as the Tax Court may by rule provide, the requirements of this subsection and of sec- tion 7460 are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings. (c) Date of decision A decision of the Tax Court (except a decision dismissing a proceeding for lack of jurisdiction) shall be held to be rendered upon the date that an order specifying the amount of the deficiency is entered in the records of the Tax Court or, in the case of a declaratory judgment proceeding under part IV of this subchapter or under sec- tion 7428 or in the case of an action brought under section 6234, the date of the court’s order entering the decision. If the Tax Court dismisses a proceeding for reasons other than lack of ju- risdiction and is unable from the record to de- termine the amount of the deficiency deter- mined by the Secretary, or if the Tax Court dis- misses a proceeding for lack of jurisdiction, an order to that effect shall be entered in the records of the Tax Court, and the decision of the Tax Court shall be held to be rendered upon the date of such entry. (d) Effect of decision dismissing petition If a petition for a redetermination of a defi- ciency has been filed by the taxpayer, a decision of the Tax Court dismissing the proceeding shall be considered as its decision that the deficiency is the amount determined by the Secretary. An order specifying such amount shall be entered in the records of the Tax Court unless the Tax Court cannot determine such amount from the record in the proceeding, or unless the dismissal is for lack of jurisdiction. (e) Effect of decision that tax is barred by limita- tion If the assessment or collection of any tax is barred by any statute of limitations, the deci- sion of the Tax Court to that effect shall be con- sidered as its decision that there is no deficiency in respect of such tax. (f) Findings of fact as evidence The findings of the Board of Tax Appeals made in connection with any decision prior to Feb- ruary 26, 1926, shall, notwithstanding the enact- ment of the Revenue Act of 1926 (44 Stat. 9), con- tinue to be prima facie evidence of the facts therein stated. (g) Penalty For penalty for taxpayer instituting proceedings before Tax Court merely for delay, see section 6673. (Aug. 16, 1954, ch. 736, 68A Stat. 886; Pub. L. 93–406, title II, § 1041(b)(2), Sept. 2, 1974, 88 Stat. 950; Pub. L. 94–455, title XIII, § 1306(b)(2), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1719, 1834; Pub. L. 97–248, title IV, § 402(c)(14), Sept. 3, 1982, 96 Stat. 668; Pub. L. 97–362, title I, § 106(b), Oct. 25, 1982, 96 Stat. 1730; Pub. L. 105–34, title XII, §§ 1222(b)(2), 1239(e)(1), Aug. 5, 1997, 111 Stat. 1019, 1028; Pub. L. 114–74, title XI, § 1101(f)(12), Nov. 2, 2015, 129 Stat. 638.) Editorial Notes REFERENCES IN TEXT The Revenue Act of 1926, referred to in subsec. (f), is act Feb. 26, 1926, ch. 27, 44 Stat. 9. For complete classi- fication of this Act to the Code, see Tables. AMENDMENTS 2015—Subsec. (c). Pub. L. 114–74 substituted ‘‘section 6234’’ for ‘‘section 6226, 6228(a), 6247, or 6252’’. 1997—Subsec. (c). Pub. L. 105–34, § 1239(e)(1), which di- rected the amendment of subsec. (c) by substituting ‘‘, 6228(a), or 6234(c)’’ for ‘‘or section 6228(a)’’ could not be executed because the words ‘‘or section 6228(a)’’ did not appear in text subsequent to amendment by Pub. L. 105–34, § 1222(b)(2). See below. Pub. L. 105–34, § 1222(b)(2), substituted ‘‘, 6228(a), 6247, or 6252’’ for ‘‘or section 6228(a)’’. 1982—Subsec. (b). Pub. L. 97–362 inserted provision that subject to such conditions as the Tax Court may by rule provide, the requirements of subsec. (b) and of section 7460 of this title are met if findings of fact or opinion are stated orally and recorded in the transcript of the proceedings. Subsec. (c). Pub. L. 97–248 inserted ‘‘or in the case of an action brought under section 6226 or section 6228(a)’’ after ‘‘or under section 7428’’. 1976—Subsec. (c). Pub. L. 94–455 inserted ‘‘or under section 7428’’ after ‘‘under part IV of this subchapter’’ and struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Subsec. (d). Pub. L. 94–455, § 1906(b)(13)(A), struck out ‘‘or his delegate’’ after ‘‘Secretary’’. 1974—Subsec. (c). Pub. L. 93–406 inserted ‘‘or, in the case of a declaratory judgment proceeding under part IV of this subchapter, the date of the court’s order en- tering the decision’’ after ‘‘deficiency is entered in the records of the Tax Court’’. Statutory Notes and Related Subsidiaries 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)(2) 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. Amendment by section 1239(e)(1) of Pub. L. 105–34 ap- plicable to partnership taxable years ending after Aug. 5, 1997, see section 1239(f) of Pub. L. 105–34, set out as a note under section 6501 of this title. Page 3924 TITLE 26—INTERNAL REVENUE CODE § 7460 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 1976 AMENDMENT Amendment by section 1306(b)(2) of Pub. L. 94–455 ap- plicable with respect to pleadings filed with the United States Tax Court, the district court of the United States for the District of Columbia, or the United States Court of Claims more than 6 months after Oct. 4, 1976 but only with respect to determinations (or re- quests for determinations) made after Jan. 1, 1976, see section 1306(c) of Pub. L. 94–455, set out as an Effective Date note under section 7428 of this title. EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93–406 applicable to pleadings filed more than one year after Sept. 2, 1974, see section 1041(d) of Pub. L. 93–406, set out as an Effective Date note under section 7476 of this title. § 7460. Provisions of special application to divi- sions (a) Hearings, determinations, and reports A division shall hear, and make a determina- tion upon, any proceeding instituted before the Tax Court and any motion in connection there- with, assigned to such division by the chief judge, and shall make a report of any such de- termination which constitutes its final disposi- tion of the proceeding. (b) Effect of action by a division The report of the division shall become the re- port of the Tax Court within 30 days after such report by the division, unless within such period the chief judge has directed that such report shall be reviewed by the Tax Court. Any prelimi- nary action by a division which does not form the basis for the entry of the final decision shall not be subject to review by the Tax Court except in accordance with such rules as the Tax Court may prescribe. The report of a division shall not be a part of the record in any case in which the chief judge directs that such report shall be re- viewed by the Tax Court. (Aug. 16, 1954, ch. 736, 68A Stat. 887.) § 7461. Publicity of proceedings (a) General rule Except as provided in subsection (b), all re- ports of the Tax Court and all evidence received by the Tax Court and its divisions, including a transcript of the stenographic report of the hearings, shall be public records open to the in- spection of the public. (b) Exceptions (1) Trade secrets or other confidential informa- tion The Tax Court may make any provision which is necessary to prevent the disclosure of trade secrets or other confidential informa- tion, including a provision that any document or information be placed under seal to be opened only as directed by the court. (2) Evidence, etc. After the decision of the Tax Court in any proceeding has become final, the Tax Court may, upon motion of the taxpayer or the Sec- retary, permit the withdrawal by the party en- titled thereto of originals of books, docu- ments, and records, and of models, diagrams, and other exhibits, introduced in evidence be- fore the Tax Court or any division; or the Tax Court may, on its own motion, make such other disposition thereof as it deems advis- able. (Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 98–369, div. A, title IV, § 465(a), July 18, 1984, 98 Stat. 825.) Editorial Notes AMENDMENTS 1984—Pub. L. 98–369, in amending section generally, designated existing provisions as subsecs. (a) and (b)(2), added subsec. (b)(1), and in subsec. (b)(2), as so des- ignated, struck out reference to the Secretary’s dele- gate. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 465(b), July 18, 1984, 98 Stat. 825, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 18, 1984].’’ § 7462. Publication of reports The Tax Court shall provide for the publica- tion of its reports at the Government Publishing Office in such form and manner as may be best adapted for public information and use, and such authorized publication shall be competent evi- dence of the reports of the Tax Court therein contained in all courts of the United States and of the several States without any further proof or authentication thereof. Such reports shall be subject to sale in the same manner and upon the same terms as other public documents. (Aug. 16, 1954, ch. 736, 68A Stat. 887; Pub. L. 113–235, div. H, title I, § 1301(b), Dec. 16, 2014, 128 Stat. 2537.) Statutory Notes and Related Subsidiaries CHANGE OF NAME ‘‘Government Publishing Office’’ substituted for ‘‘Government Printing Office’’ in text on authority of section 1301(b) of Pub. L. 113–235, set out as a note pre- ceding section 301 of Title 44, Public Printing and Docu- ments. § 7463. Disputes involving $50,000 or less (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,