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Internal Revenue Code · 26 U.S.C.

§ 7479. Declaratory judgments relating to eligibility of estate with respect to installment payments under section 6166

In force Text current through Public Law 119-121 (October 9, 2026) release point 119-121

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).

Cite as 26 U.S.C. § 7479

At a glance

Read from the text, the source credit and the official notes. Not part of the law.

Status
In force
Added
August 5, 1997 by Pub. L. 105–34
Last amended
July 22, 1998 by Pub. L. 105–206
Amendments
1 dated changes in the source credit
Length
3 subsections · 458 words · about 2 min to read
Cross-references
cites 2; cited by 1 Code section and 0 other regulations
(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.)

Cross-references

Computed from the citations in the text of Title 26 and 26 CFR.

This section cites 2 other sections

Cited by 1 Code section

Amendment history

From the source credit and the official notes, newest first.

  1. Amended by Pub. L. 105–206Parts changed in 1998: (a)(1) (c)
  2. Added by Pub. L. 105–34

Where it sits in the Code

  1. Subtitle F Procedure and Administration
  2. Chapter 76 JUDICIAL PROCEEDINGS
  3. Subchapter C The Tax Court
  4. Part IV DECLARATORY JUDGMENTS

Nearby sections

Official notes

Show the Law Revision Counsel's notes (amendments, effective dates)

Editorial Notes

Amendments

1998—Subsec. (a)(1), (2). Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”.

Subsec. (c). Pub. L. 105–206, § 3104(b), added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 1998 Amendment

Amendment by section 3104(b) of Pub. L. 105–206 applicable to any claim for refund filed after July 22, 1998, see section 3104(c) of Pub. L. 105–206, set out as a note under section 7422 of this title.

Amendment by section 6007(d) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date

Pub. L. 105–34, title V, § 505(c), Aug. 5, 1997, 111 Stat. 855, provided that: “The amendments made by this section [enacting this section] shall apply to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”