# 26 U.S.C. § 6212: Notice of deficiency Source: OLRC release point 119-134 . Cite pinpoints as 26 U.S.C. § 6212(a)(1). ## § 6212(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. ## § 6212(b) Address for notice of deficiency **§ 6212(b)(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. **§ 6212(b)(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. **§ 6212(b)(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. ## § 6212(c) Further deficiency letters restricted **§ 6212(c)(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). **§ 6212(c)(2) Cross references.** For assessment as a deficiency notwithstanding the prohibition of further deficiency letters, in the case of— **§ 6212(c)(2)(A)** Deficiency attributable to change of treatment with respect to itemized deductions, see section 63(e)(3). **§ 6212(c)(2)(B)** Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D). **§ 6212(c)(2)(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. ## § 6212(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. ## Regulations - [Treas. Reg. § 301.6212-1](/26/reg/301.6212-1.md): Notice of deficiency. (interprets § 6212) - [Treas. Reg. § 301.6212-2](/26/reg/301.6212-2.md): Definition of last known address. (interprets § 6212) ## Forms named in the regulations - [Form 1040](https://www.irs.gov/pub/irs-pdf/f1040.pdf) ## Final rules - [66 FR 2817](https://www.federalregister.gov/documents/2001/01/12/01-623/definition-of-last-known-address) (2001): Definition of Last Known Address - [60 FR 62209](https://www.federalregister.gov/documents/1995/12/05/95-29094/political-expenditures-by-section-501c3-organizations) (1995): Political Expenditures by Section 501(c)(3) Organizations ## Leading cases - [Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987)](https://www.courtlistener.com/opinion/485320/howard-s-scar-and-ethel-m-scar-v-commissioner-of-internal-revenue/) - [McPartlin v. Commissioner, 653 F.2d 1185 (7th Cir. 1981)](https://www.courtlistener.com/opinion/392239/robert-f-mcpartlin-and-geraldine-mcpartlin-v-commissioner-of-the-internal/) - [Delman v. Commissioner, 384 F.2d 929 (3rd Cir. 1967)](https://www.courtlistener.com/opinion/277648/joseph-delman-and-jeanette-delman-v-commissioner-of-internal-revenue/) ## Connections Cites: § 63 Taxable income defined; § 183 Activities not engaged in for profit; § 1033 Involuntary conversions; § 4940 Excise tax based on investment income; § 6213 Restrictions applicable to deficiencies; petition to Tax Court; § 6214 Determinations by Tax Court; § 6512 Limitations in case of petition to Tax Court; § 6851 Termination assessments of income tax; § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes Cited by: § 664 Charitable remainder trusts; § 1033 Involuntary conversions; § 1311 Correction of error; § 1359 Disposition of qualifying vessels; § 2513 Gift by husband or wife to third party; § 4941 Taxes on self-dealing; § 4942 Taxes on failure to distribute income; § 4943 Taxes on excess business holdings; § 4944 Taxes on investments which jeopardize charitable purpose; § 4945 Taxes on taxable expenditures; § 4951 Taxes on self-dealing; § 4952 Taxes on taxable expenditures; § 4955 Taxes on political expenditures of section 501(c)(3) organizations; § 4958 Taxes on excess benefit transactions; § 4974 Excise tax on certain accumulations in qualified retirement plans; § 4975 Tax on prohibited transactions; § 6013 Joint returns of income tax by husband and wife; § 6213 Restrictions applicable to deficiencies; petition to Tax Court; § 6404 Abatements; § 6503 Suspension of running of period of limitation; § 6512 Limitations in case of petition to Tax Court; § 6621 Determination of rate of interest; § 6672 Failure to collect and pay over tax, or attempt to evade or defeat tax; § 6851 Termination assessments of income tax; § 6861 Jeopardy assessments of income, estate, gift, and certain excise taxes; § 6901 Transferred assets; § 7422 Civil actions for refund; § 7463 Disputes involving $50,000 or less; § 7803 Commissioner of Internal Revenue; other officials Derived from: 1939 § 272(a); 1939 § 272(f); 1939 § 272(k); 1939 § 871(a); 1939 § 871(f); 1939 § 901(d); 1939 § 1012(a); 1939 § 1012(f); 1939 § 1012(j) ## Amendments - 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 770 - 1958-09-02: [Pub. L. 85-866](/26/act/85-866.md), 72 Stat. 1661 - 1964-02-26: [Pub. L. 88-272](/26/act/88-272.md), 78 Stat. 24 - 1969-12-30: [Pub. L. 91-172](/26/act/91-172.md), 83 Stat. 524 - 1970-12-31: [Pub. L. 91-614](/26/act/91-614.md), 84 Stat. 1842 - 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 930 - 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1549 - 1977-05-23: [Pub. L. 95-30](/26/act/95-30.md), 91 Stat. 134 - 1978-11-06: [Pub. L. 95-600](/26/act/95-600.md), 92 Stat. 2871 - 1980-04-02: [Pub. L. 96-223](/26/act/96-223.md), 94 Stat. 252 - 1980-12-24: [Pub. L. 96-589](/26/act/96-589.md), 94 Stat. 3408 - 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 323 - 1986-10-22: [Pub. L. 99-514](/26/act/99-514.md), 100 Stat. 2106 - 1987-12-22: [Pub. L. 100-203](/26/act/100-203.md), 101 Stat. 1330 - 1988-08-23: [Pub. L. 100-418](/26/act/100-418.md), 102 Stat. 1323 - 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3572 - 1997-08-05: [Pub. L. 105-34](/26/act/105-34.md), 111 Stat. 840 - 1998-07-22: [Pub. L. 105-206](/26/act/105-206.md), 112 Stat. 703