§ 6512.
(a)
Effect of petition to Tax Court
If the Secretary has mailed to the taxpayer a notice of deficiency under section 6212(a) (relating to deficiencies of income, estate, gift, and certain excise taxes) and if the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a) (or 7481(c) with respect to a determination of statutory interest or section 7481(d) solely with respect to a determination of estate tax by the Tax Court), no credit or refund of income tax for the same taxable year, of gift tax for the same calendar year or calendar quarter, of estate tax in respect of the taxable estate of the same decedent, or of tax imposed by chapter 41, 42, 43, or 44 with respect to any act (or failure to act) to which such petition relates, in respect of which the Secretary has determined the deficiency shall be allowed or made and no suit by the taxpayer for the recovery of any part of the tax shall be instituted in any court except—
(1)
As to overpayments determined by a decision of the Tax Court which has become final, and
(2)
As to any amount collected in excess of an amount computed in accordance with the decision of the Tax Court which has become final, and
(3)
As to any amount collected after the period of limitation upon the making of levy or beginning a proceeding in court for collection has expired; but in any such claim for credit or refund or in any such suit for refund the decision of the Tax Court which has become final, as to whether such period has expired before the notice of deficiency was mailed, shall be conclusive, and
(4)
As to overpayments attributable to partnership items, in accordance with subchapter C of chapter 63, and
(5)
As to any amount collected within the period during which the Secretary is prohibited from making the assessment or from collecting by levy or through a proceeding in court under the provisions of section 6213(a), and
(6)
As to overpayments the Secretary is authorized to refund or credit pending appeal as provided in subsection (b).
([Aug. 16, 1954, ch. 736], [68A Stat. 811]; [Pub. L. 87–870, § 4], Oct. 23, 1962, [76 Stat. 1161]; [Pub. L. 91–172, title I, § 101(j)(47)], (48), title IX, § 960(b), Dec. 30, 1969, [83 Stat. 531], 734; [Pub. L. 91–614, title I, § 102(d)(9)], Dec. 31, 1970, [84 Stat. 1842]; [Pub. L. 93–406, title II, § 1016(a)(16)], Sept. 2, 1974, [88 Stat. 930]; [Pub. L. 94–455, title XIII, § 1307(d)(2)(F)(vii)], title XVI, § 1605(b)(9), title XIX, § 1906(b)(13)(A), Oct. 4, 1976, [90 Stat. 1728], 1755, 1834; [Pub. L. 95–600, title II, § 212(b)(2)], Nov. 6, 1978, [92 Stat. 2819]; [Pub. L. 96–223, title I, § 101(f)(6)], Apr. 2, 1980, [94 Stat. 253]; [Pub. L. 96–589, § 6(d)(3)], Dec. 24, 1980, [94 Stat. 3408]; [Pub. L. 97–248, title IV, § 402(c)(8)], (9), Sept. 3, 1982, [96 Stat. 668]; [Pub. L. 100–418, title I, § 1941(b)(2)(J)], (K), Aug. 23, 1988, [102 Stat. 1323]; [Pub. L. 100–647, title VI], §§ 6244(a), (b)(2), 6246(b)(1), 6247(b)(1), Nov. 10, 1988, [102 Stat. 3750–3752]; [Pub. L. 105–34, title XII], §§ 1239(c)(2), 1282(a), title XIV, § 1451(a), (b), Aug. 5, 1997, [111 Stat. 1028], 1037, 1054; [Pub. L. 105–206, title III, § 3464(b)], (c), July 22, 1998, [112 Stat. 767]; [Pub. L. 106–554, § 1(a)(7) [title III, § 319(19)]], Dec. 21, 2000, [114 Stat. 2763], 2763A–647; [Pub. L. 114–74, title XI, § 1101(f)(7)], Nov. 2, 2015, [129 Stat. 638].)