Treasury Regulations · 26 CFR
§ 301.6215-1. Assessment of deficiency found by Tax Court.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 6215
Cite as 26 CFR § 301.6215-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Source
- 32 FR 15241, Nov. 3, 1967, unless otherwise noted.
- Issued under
- 26 U.S.C. § 6215
- Length
- 63 words · about 1 min to read
Where a petition has been filed 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 by the district director or the director of the regional service center and the unpaid portion of the amount so assessed shall be paid by the taxpayer upon notice and demand therefor.
Where it sits in 26 CFR
- Subchapter F Procedure and administration
- Part 301 Procedure and administration
- Subpart ECFR01918753cdbe68b Assessment
- In General
Nearby sections
- § 301.6212-1 Notice of deficiency.
- § 301.6212-2 Definition of last known address.
- § 301.6213-1 Restrictions applicable to deficiencies; petition to Tax Court.
- § 301.6213-2 Omission of correct vehicle identification number.
- § 301.6215-1 Assessment of deficiency found by Tax Court.
- § 301.6221-1 Tax treatment determined at partnership level.
- § 301.6221(a)-1 Determination at partnership level.
- § 301.6221(b)-1 Election out for certain partnerships with 100 or fewer partners.
- § 301.6222-1 Partner's return must be consistent with partnership return.