Cases: McPartlin v. Commissioner, 653 F.2d 1185 (7th Cir. 1981); Delman v. Commissioner, 384 F.2d 929 (3rd Cir. 1967)
Forms: Form 1040
Final rules 2
(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.
Amended 1958, 1969, 1974, 1976, 1980, 1988, 1998
- 1998 Pub. L. 105-206 Pub. L. 105–206 inserted at end “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.”
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(B)(iii), substituted “or 44” for “44, or 45”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(1)(C), inserted reference to chapter 45.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(F)(ii), 1605(b)(5)(A), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, and substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(10)(A), inserted reference to taxes imposed by chapter 43.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(40), inserted reference to chapter 42.
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”.
Cases: Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987)
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(b) Address for notice of deficiency
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(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.
Amended 1958, 1969, 1974, 1976, 1980, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(E), substituted “or chapter 44” for “chapter 44, or chapter 45” and “chapter 44, and this chapter” for “chapter 44, chapter 45, and this chapter”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(4), substituted “and certain excise taxes” for “taxes imposed by chapter 42” in section catchline and inserted references to chapter 45 in two places in text.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1307(d)(2)(G)(i), 1605(b)(5)(B), (C), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, and substituted “chapter 41, chapter 42, chapter 43, or chapter 44” for “chapter 42, or chapter 43”, and “chapter 41, chapter 42, chapter 43, chapter 44, and this chapter” for “chapter 42, chapter 43, and this chapter”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(10)(B), (C), inserted reference to chapter 43 in two places.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(j)(41), inserted reference to chapter 42 taxes in heading and text.
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 76, substituted “subtitle A or chapter 12” for “chapter 1 or 12” and “subtitle A, chapter 12,” for “such chapter”.
(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.
Amended 1958
- 1958 Pub. L. 85-866 Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”.
(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
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(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).
Amended 1969, 1970, 1974, 1976, 1978, 1980, 1981, 1987, 1988
- 1988 Pub. L. 100-418 Pub. L. 100–418, § 1941(b)(2)(F), substituted “or of chapter 42 tax” for “of chapter 42 tax” and struck out “, or of chapter 45 tax for the same taxable period” after “such petition relates”.
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted reference to section 6852.
- 1981 Pub. L. 97-34 Pub. L. 97–34 substituted “calendar year” for “calendar quarter”.
- 1980 Pub. L. 96-223 Pub. L. 96–223, § 101(f)(5), substituted “of chapter 42 tax” for “or of chapter 42 tax” and inserted “, or of chapter 45 tax for the same taxable period” after “to which such petition relates”.
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 701(t)(3)(C), substituted “same taxable year” for “same taxable years” in two places.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1204(c)(5), 1206(c)(3), 1307(d)(2)(G)(ii), 1605(b)(5)(D), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, substituted “of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable years, of chapter 44 tax for the same taxable years” for “of chapter 43 tax for the same taxable years”, and “(relating to mathematical or clerical errors), in section 6851 (relating to termination assessments)” for “(relating to mathematical errors)”.
- 1974 Pub. L. 93-406 Pub. L. 93–406, § 1016(a)(10)(D), substituted “of the same decedent, of chapter 43 tax for the same taxable years,” for “of the same decedent,”.
- 1970 Pub. L. 91-614 Pub. L. 91–614 substituted “calendar quarter” for “calendar year”.
- 1969 Pub. L. 91-172 Pub. L. 91–172, § 101(f)(2), included section 4940 tax and chapter 42 tax (other than under section 4940), among the classes of taxes with respect to which the Secretary cannot determine additional deficiencies after the taxpayer has filed a petition for redetermination of any deficiency about which he has been notified.
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(2) Cross references For assessment as a deficiency notwithstanding the prohibition of further deficiency letters, in the case of—
Amended 1976, 1980, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, which directed the amendment of par. (2) by striking out subpar. (C) and redesignating succeeding subpars. accordingly, was executed by redesignating subpar. (E) as (C) and striking out former subpar. (C). Prior to amendment, subpar. (C) read as follows: “Deficiency attributable to gain on sale or exchange of principal residence, see section 1034(j).” Former subpar. (D) was repealed previously.
- 1980 Pub. L. 96-589 Pub. L. 96–589 inserted cross reference to section 505(a) of title 11 for provisions allowing determination of tax in title 11 cases.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(37)(C), struck out subsec. (c)(2)(D) which set forth a cross reference to section 1335 of this title relating to a deficiency attributable to war loss recoveries where prior benefit rule is elected.
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 214(b), added subpar. (E).
(A) Deficiency attributable to change of treatment with respect to itemized deductions, see section 63(e)(3).
Amended 1964, 1977, 1986
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 104(b)(17), amended subpar. (A) generally, substituting “, see section 63(e)(3)” for “and zero bracket amount, see section 63(g)(5)”.
- 1977 Pub. L. 95-30 Pub. L. 95–30 substituted “change of treatment with respect to itemized deductions and zero bracket amount, see section 63(g)(5)” for “change of election with respect to the standard deduction where taxpayer and his spouse made separate returns, see section 144(b)”.
- 1964 Pub. L. 88-272 Pub. L. 88–272 substituted “with respect to the” for “to take”.
(B) Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D).
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1901(b)(31)(C), substituted “1033(a)(2)(C) and (D)” for “1033(a)(3)(C) and (D)”.
(C) Deficiency attributable to activities not engaged in for profit, see section 183(e)(4).
Amended 1978, 1997
- 1997 Pub. L. 105-34 Pub. L. 105–34, which directed the amendment of par. (2) by striking out subpar. (C) and redesignating succeeding subpars. accordingly, was executed by redesignating subpar. (E) as (C) and striking out former subpar. (C). Prior to amendment, subpar. (C) read as follows: “Deficiency attributable to gain on sale or exchange of principal residence, see section 1034(j).” Former subpar. (D) was repealed previously.
- 1978 Pub. L. 95-600 Pub. L. 95–600, § 405(c)(5), substituted “principal residence” for “personal residence”.
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.
Amended 1986, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647 inserted sentence at end that nothing in this subsection shall affect suspension of running of period of limitations during period during which rescinded notice was outstanding.
- 1986 Pub. L. 99-514 Pub. L. 99–514, § 1562(a), added subsec. (d).