CH. 76—JUDICIAL PROCEEDINGS
889
Subchapter D—Court Review of Tax Court Decisions f ^'^•* ,. ^
Sec. Sec. Sec. Sec. Sec. Sec. Sec.
7481. 7482. 7483. 7484. 7485. 7486. 7487.
Date when Tax Court decision becomes final. Courts of review. Petition for review. Change of incumbent in office. Bond to stay assessment and collection. Refund, credit, or abatement of amounts disallowed. Cross reference.
SEC. 7481. DATE WHEN TAX COURT DECISION BECOMES FINAL.
The decision of the Tax Court shall become final— (1) TIMELY PETITION FOR REVIEW NOT FILED.—Upon the expiration of the time allowed for filing a petition for review, if no such petition has been duly filed within such time; or (2) DECISION AFFIRMED OR PETITION FOR REVIEW 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 petition for review 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 afiirmed or the petition for review 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 aflSrmed or the petition for review dismissed. (3) DECISION MODIFIED OR REVERSED.— (A) U P O N MANDATE OP 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 his delegate 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) U P O N MANDATE OF THE COURT OF APPEALS.—If the decision
of the Tax Court is modified or reversed by the United States Court of Appeals, and if— (i) the time allowed for filing a petition for certiorari has expired and no such petition has been duly filed, or
(ii) the petition for certiorari has been denied, or , (iii) the decision of the United States Court of Appeals has ,,^ been afl&rmed by the Supreme Court, then the decision of the Tax Court rendered in accordance with the mandate of the United States Court of Appeals shall become final on the expiration of 30 days from the time such decision of the Tax Court was rendered, unless within such 30 days either the , 49012°—54
59
§ 7481 (3)(B)(iii)
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