[Code of Federal Regulations]
[Title 26, Volume 20]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR601.102]

[Page 6-7]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 601_STATEMENT OF PROCEDURAL RULES--Table of Contents
 
                   Subpart A_General Procedural Rules
 
Sec. 601.102  Classification of taxes collected by the Internal Revenue 
Service.

    (a) Principal divisions. Internal revenue taxes fall generally into 
the following principal divisions:
    (1) Taxes collected by assessment.
    (2) Taxes collected by means of revenue stamps.
    (b) Assessed taxes. Taxes collected principally by assessment fall 
into the following two main classes:
    (1) Taxes within the jurisdiction of the U.S. Tax Court. These 
include:
    (i) Income and profits taxes imposed by Chapters 1 and 2 of the 1939 
Code and taxes imposed by subtitle A of the 1954 Code, relating to 
income taxes.
    (ii) Estate taxes imposed by Chapter 3 of the 1939 Code and Chapter 
11 of the 1954 Code.
    (iii) Gift tax imposed by Chapter 4 of the 1939 Code and Chapter 12 
of the 1954 Code.
    (iv) The tax on generation-skipping transfers imposed by Chapter 13 
of the 1954 Code.

[[Page 7]]

    (v) Taxes imposed by Chapters 41 through 44 of the 1954 Code.
    (2) Taxes not within the jurisdiction of the U.S. Tax Court. Taxes 
not imposed by Chapter 1, 2, 3, or 4 of the 1939 Code or Subtitle A or 
Chapter 11 or 12 of the 1954 Code are within this class, such as:
    (i) Employment taxes.
    (ii) Miscellaneous excise taxes collected by return.
    (3) The difference between these two main classes is that only taxes 
described in subparagraph (1) of this paragraph, i.e., those within the 
jurisdiction of the Tax Court, may be contested before an independent 
tribunal prior to payment. Taxes of both classes may be contested by 
first making payment, filing claim for refund, and then bringing suit to 
recover if the claim is disallowed or no decision is rendered thereon 
within six months.

[32 FR 15990, Nov. 22, 1967, as amended at 35 FR 7111, May 6, 1970; 46 
FR 26053, May 11, 1981; T.D. 8685, 61 FR 58008, Nov. 12, 1996]