[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6215-1]

[Page 162]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6215-1  Assessment of deficiency found by Tax Court.

    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.