§ 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
639 words·~3 min read·
/usc/title-26/section-7479A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Creation of remedy In a case of actual controversy involving a determination by the Secretary of (or a failure by the Secretary to make a determination with respect to)—
(1)whether an election may be made under section 6166 (relating to extension of time for payment of estate tax where estate consists largely of interest in closely held business) with respect to an estate (or with respect to any property included therein), or
(2)whether the extension of time for payment of tax provided in section 6166(a) has ceased to apply with respect to an estate (or with respect to any property included therein),
upon the filing of an appropriate pleading, the Tax Court may make a declaration with respect to whether such election may be made or whether such extension has ceased to apply. Any such declaration shall have the force and effect of a decision of the Tax Court and shall be reviewable as such.
(b)Limitations
(1)Petitioner A pleading may be filed under this section, with respect to any estate, only—
(A)by the executor of such estate, or
(B)by any person who has assumed an obligation to make payments under section 6166 with respect to such estate (but only if each other such person is joined as a party).
(2)Exhaustion of administrative remedies The court shall not issue a declaratory judgment or decree under this section in any proceeding unless it determines that the petitioner has exhausted all available administrative remedies within the Internal Revenue Service. A petitioner shall be deemed to have exhausted its administrative remedies with respect to a failure of the Secretary to make a determination at the expiration of 180 days after the date on which the request for such determination was made if the petitioner has taken, in a timely manner, all reasonable steps to secure such determination.
(3)Time for bringing action If the Secretary sends by certified or registered mail notice of his determination as described in subsection
(a)to the petitioner, no proceeding may be initiated under this section unless the pleading is filed before the 91st day after the date of such mailing.
(c)Extension of time to file refund suit The 2-year period in section 6532(a)(1) for filing suit for refund after disallowance of a claim shall be suspended during the 90-day period after the mailing of the notice referred to in subsection (b)(3) and, if a pleading has been filed with the Tax Court under this section, until the decision of the Tax Court has become final.
(Added Pub. L. 105–34, title V, § 505(a), Aug. 5, 1997, 111 Stat. 854; amended Pub. L. 105–206, title III, § 3104(b), title VI, § 6007(d), July 22, 1998, 112 Stat. 732, 809.)
Connections2 cite this · traces to 2
Cited by 2 sections
Traces to 2 documents
13 references not yet in our index
- Pub. L. 105–34, title V, § 505(a)
- 111 Stat. 854
- Pub. L. 105–206, title III, § 3104(b)
- 112 Stat. 732
- Pub. L. 105–206, § 6007(d)
- Pub. L. 105–206, § 3104(b)
- section 3104(b) of Pub. L. 105–206
- section 3104(c) of Pub. L. 105–206
- section 6007(d) of Pub. L. 105–206
- Pub. L. 105–34
- section 6024 of Pub. L. 105–206
- Pub. L. 105–34, title V, § 505(c)
- 111 Stat. 855
Citation graph
cites case law
§ 7479
Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166
Stat.×1
U.S.C.×1
Pub. L.Pub. L. 105–34, title V, § 505(a)
Stat.111 Stat. 854
Pub. L.Pub. L. 105–206, title III, § 3104(b)
Stat.112 Stat. 732
Pub. L.Pub. L. 105–206, § 6007(d)
Cites 15 · showing 7Cited by 2 across 2 sources