CH. 63—ASSESSMENT
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SEC. 6214. DETERMINATIONS BY TAX COURT. (a) JURISDICTION AS TO INCREASE OF DEFICIENCY, ADDITIONAL AMOUNTS, OR ADDITIONS TO THE TAX.^—The Tax Court shall have
jurisdiction to redetermine the correct amount of the deficiency even if the amount so redetermined is greater than the amount of the deficiency, notice of which has been mailed to the taxpayer, and to determine whether any additional amount, or addition to the tax should be assessed, if claim therefor is asserted by the Secretary or his delegate at or before the hearing or a rehearing. (b) JURISDICTION OVER OTHER Y E A R S. — The Tax Court in redetermining a deficiency of income tax for any taxable year or of gift tax for any calendar year shall consider such facts with relation to the taxes for other years as may be necessary correctly to redetermine the amount of such deficiency, but in so doing shall have no jurisdiction to determine whether or not the tax for any other year has been overpaid or underpaid. (c) F I N A L DECISIONS OF T A X COURT.—For purposes of this chapter and subtitles A or B the date on which a decision of the Tax Court becomes final shall be determined according to the provisions of section 7481. SEC. 6215. ASSESSMENT OF DEFICIENCY FOUND BY TAX COURT. (a) GENERAL RULE. — I f the taxpayer files a petition with the
Tax Court, the entire amount redetermined as the deficiency by the decision of the Tax Court which has become final shall be assessed and shall be paid upon notice and demand from the Secretary or his delegate. No part of the amount determined as a deficiency by the Secretary or his delegate but disallowed as such by the decision of the Tax Court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment. (b)
CROSS R E F E R E N C E S. —
(1) For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485. (2) For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary or his delegate, see section 7459 (d). (3) For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e). (4) For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673. (5) For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (60 Stat. 48; 50 U.S.C. App. 1742). (6) For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76. (7) For proration of deficiency to installments, see section 6152(c). (8) For extension of time for paying amount determined as deficiency, see section 6161(b). SEC. 6216. CROSS REFERENCES. (1) For procedures relating to bankruptcy and receivership, see subchapter B of chapter 70. (2) For procedures relating to jeopardy assessments, see subchapter A of chapter 70. (3) For procedures relating to claims against transferees and fiduciaries, see chapter 71. §6216(3)
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