# § 6215. Assessment of deficiency found by Tax Court
**(a)** **General rule** If the taxpayer files a petition 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 and shall be paid upon notice and demand from the Secretary. No part of the amount determined as a deficiency by the Secretary but disallowed as such by the decision of the Tax Court which has become final shall be assessed or be collected by levy or by proceeding in court with or without assessment.
**(b)** **Cross references**
**(1)** For assessment or collection of the amount of the deficiency determined by the Tax Court pending appellate court review, see section 7485.
**(2)** For dismissal of petition by Tax Court as affirmation of deficiency as determined by the Secretary, see section 7459(d).
**(3)** For decision of Tax Court that tax is barred by limitation as its decision that there is no deficiency, see section 7459(e).
**(4)** For assessment of damages awarded by Tax Court for instituting proceedings merely for delay, see section 6673.
**(5)** For rules applicable to Tax Court proceedings, see generally subchapter C of chapter 76.
**(6)** For extension of time for paying amount determined as deficiency, see section 6161(b).
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 773; Pub. L. 94–455, title XIX, § 1906(a)(16), (b)(13)(A), Oct. 4, 1976, 90 Stat. 1825, 1834; Pub. L. 99–514, title XIV, § 1404(c)(2), Oct. 22, 1986, 100 Stat. 2714; Pub. L. 115–141, div. U, title IV, § 401(b)(46), Mar. 23, 2018, 132 Stat. 1204.)
## Editorial Notes
### Amendments
2018—Subsec. (b)(5) to (7). redesignated pars. (6) and (7) as (5) and (6), respectively, and struck out former par. (5) which read as follows: “For treatment of certain deficiencies as having been paid, in connection with sale of surplus war-built vessels, see section 9(b)(8) of the Merchant Ship Sales Act of 1946 (50 U.S.C. App. 1742).”
1986—Subsec. (b)(7), (8). redesignated par. (8) as (7) and struck out former par. (7) which read as follows: “For proration of deficiency to installments, see section 6152(c).”
1976—, struck out “or his delegate” after “Secretary” wherever appearing.
Subsec. (b)(5). , struck out “;” before “50 U.S.C. App. 1742”.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1986 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Savings Provision
For provisions that nothing in amendment by be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to , for purposes of determining liability for tax for periods ending after , see , set out as a note under .