26 U.S.C. § 6212 : US Code - Section 6212: Notice of deficiency

Search 26 U.S.C. § 6212 : US Code - Section 6212: Notice of deficiency

(a) In general
If the Secretary determines that there is a deficiency in respect
of any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44
he is authorized to send notice of such deficiency to the taxpayer
by certified mail or registered mail. Such notice shall include a
notice to the taxpayer of the taxpayer's right to contact a local
office of the taxpayer advocate and the location and phone number
of the appropriate office.
(b) Address for notice of deficiency
(1) Income and gift taxes and certain excise taxes
In the absence of notice to the Secretary under section 6903 of
the existence of a fiduciary relationship, notice of a deficiency
in respect of a tax imposed by subtitle A, chapter 12, chapter
41, chapter 42, chapter 43, or chapter 44 if mailed to the
taxpayer at his last known address, shall be sufficient for
purposes of subtitle A, chapter 12, chapter 41, chapter 42,
chapter 43, chapter 44, and this chapter even if such taxpayer is
deceased, or is under a legal disability, or, in the case of a
corporation, has terminated its existence.
(2) Joint income tax return
In the case of a joint income tax return filed by husband and
wife, such notice of deficiency may be a single joint notice,
except that if the Secretary has been notified by either spouse
that separate residences have been established, then, in lieu of
the single joint notice, a duplicate original of the joint notice
shall be sent by certified mail or registered mail to each spouse
at his last known address.
(3) Estate tax
In the absence of notice to the Secretary under section 6903 of
the existence of a fiduciary relationship, notice of a deficiency
in respect of a tax imposed by chapter 11, if addressed in the
name of the decedent or other person subject to liability and
mailed to his last known address, shall be sufficient for
purposes of chapter 11 and of this chapter.
(c) Further deficiency letters restricted
(1) General rule
If the Secretary has mailed to the taxpayer a notice of
deficiency as provided in subsection (a), and the taxpayer files
a petition with the Tax Court within the time prescribed in
section 6213(a), the Secretary shall have no right to determine
any additional deficiency of income tax for the same taxable
year, of gift tax for the same calendar year, of estate tax in
respect of the taxable estate of the same decedent, of chapter 41
tax for the same taxable year, of chapter 43 tax for the same
taxable year, of chapter 44 tax for the same taxable year, of
section 4940 tax for the same taxable year, or of chapter 42 tax,
(other than under section 4940) with respect to any act (or
failure to act) to which such petition relates, except in the
case of fraud, and except as provided in section 6214(a)
(relating to assertion of greater deficiencies before the Tax
Court), in section 6213(b)(1) (relating to mathematical or
clerical errors), in section 6851 or 6852 (relating to
termination assessments), or in section 6861(c) (relating to the
making of jeopardy assessments).
(2) Cross references
For assessment as a deficiency notwithstanding the
prohibition of further deficiency letters, in the case of -
(A) Deficiency attributable to change of treatment with
respect to itemized deductions, see section 63(e)(3).
(B) Deficiency attributable to gain on involuntary
conversion, see section 1033(a)(2)(C) and (D).
(C) Deficiency attributable to activities not engaged in
for profit, see section 183(e)(4).
For provisions allowing determination of tax in title 11
cases, see section 505(a) of title 11 of the United States
Code.
(d) Authority to rescind notice of deficiency with taxpayer's
consent
The Secretary may, with the consent of the taxpayer, rescind any
notice of deficiency mailed to the taxpayer. Any notice so
rescinded shall not be treated as a notice of deficiency for
purposes of subsection (c)(1) (relating to further deficiency
letters restricted), section 6213(a) (relating to restrictions
applicable to deficiencies; petition to Tax Court), and section
6512(a) (relating to limitations in case of petition to Tax Court),
and the taxpayer shall have no right to file a petition with the
Tax Court based on such notice. Nothing in this subsection shall
affect any suspension of the running of any period of limitations
during any period during which the rescinded notice was
outstanding.