Internal Revenue Code:Sec. 6212. Notice of deficiency
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 63 - ASSESSMENT
Subchapter B - Deficiency Procedures in the Case of Income, Estate,
Gift, and Certain Excise Taxes
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 770; Pub. L. 85-866, title I,
Sec. 76, 89(b), Sept. 2, 1958, 72 Stat. 1661, 1665; Pub. L. 88-272,
title I, Sec. 112(d)(1), Feb. 26, 1964, 78 Stat. 24; Pub. L.
91-172, title I, Sec. 101(f)(2), (j)(40), (41), Dec. 30, 1969, 83
Stat. 524, 530; Pub. L. 91-614, title I, Sec. 102(d)(5), Dec. 31,
1970, 84 Stat. 1842; Pub. L. 93-406, title II, Sec. 1016(a)(10),
Sept. 2, 1974, 88 Stat. 930; Pub. L. 94-455, title II, Sec. 214(b),
title XII, Sec. 1204(c)(5), 1206(c)(3), title XIII, Sec.
1307(d)(2)(F)(ii), (G), title XVI, Sec. 1605(b)(5), title XIX, Sec.
1901(b)(31)(C), (37)(C), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat.
1549, 1698, 1704, 1728, 1754, 1800, 1803, 1834; Pub. L. 95-30,
title I, Sec. 101(d)(15), May 23, 1977, 91 Stat. 134; Pub. L.
95-600, title IV, Sec. 405(c)(5), title VII, Sec. 701(t)(3)(C),
Nov. 6, 1978, 92 Stat. 2871, 2912; Pub. L. 96-223, title I, Sec.
101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252, 253; Pub. L.
96-589, Sec. 6(d)(2), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97-34,
title IV, Sec. 442(d)(4), Aug. 13, 1981, 95 Stat. 323; Pub. L.
99-514, title I, Sec. 104(b)(17), title XV, Sec. 1562(a), Oct. 22,
1986, 100 Stat. 2106, 2761; Pub. L. 100-203, title X, Sec.
10713(b)(2)(C), Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100-418,
title I, Sec. 1941(b)(2)(B)(iii), (E), (F), Aug. 23, 1988, 102
Stat. 1323; Pub. L. 100-647, title I, Sec. 1015(m), Nov. 10, 1988,
102 Stat. 3572; Pub. L. 105-34, title III, Sec. 312(d)(12), Aug. 5,
1997, 111 Stat. 840; Pub. L. 105-206, title I, Sec. 1102(b), July
22, 1998, 112 Stat. 703.)
Miscellaneous
AMENDMENTS
1998 - Subsec. (a). 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.''
1997 - Subsec. (c)(2)(C) to (E). 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.
1988 - Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(iii),
substituted ''or 44'' for ''44, or 45''.
Subsec. (b)(1). Pub. L. 100-418, Sec. 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''.
Subsec. (c)(1). Pub. L. 100-418, Sec. 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''.
Subsec. (d). 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.
1987 - Subsec. (c)(1). Pub. L. 100-203 inserted reference to
section 6852.
1986 - Subsec. (c)(2)(A). Pub. L. 99-514, Sec. 104(b)(17),
amended subpar. (A) generally, substituting '', see section
63(e)(3)'' for ''and zero bracket amount, see section 63(g)(5)''.
Subsec. (d). Pub. L. 99-514, Sec. 1562(a), added subsec. (d).
1981 - Subsec. (c)(1). Pub. L. 97-34 substituted ''calendar
year'' for ''calendar quarter''.
1980 - Subsec. (a). Pub. L. 96-223, Sec. 101(f)(1)(C), inserted
reference to chapter 45.
Subsec. (b)(1). Pub. L. 96-223, Sec. 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.
Subsec. (c)(1). Pub. L. 96-223, Sec. 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''.
Subsec. (c)(2). Pub. L. 96-589 inserted cross reference to
section 505(a) of title 11 for provisions allowing determination of
tax in title 11 cases.
1978 - Subsec. (c)(1). Pub. L. 95-600, Sec. 701(t)(3)(C),
substituted ''same taxable year'' for ''same taxable years'' in two
places.
Subsec. (c)(2)(C). Pub. L. 95-600, Sec. 405(c)(5), substituted
''principal residence'' for ''personal residence''.
1977 - Subsec. (c)(2)(A). 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)''.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 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''.
Subsec. (b)(1). Pub. L. 94-455, Sec. 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''.
Subsec. (c)(1). Pub. L. 94-455, Sec. 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)''.
Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1901(b)(31)(C),
substituted ''1033(a)(2)(C) and (D)'' for ''1033(a)(3)(C) and
(D)''.
Subsec. (c)(2)(D). Pub. L. 94-455, Sec. 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.
Subsec. (c)(2)(E). Pub. L. 94-455, Sec. 214(b), added subpar.
(E).
1974 - Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(10)(A), inserted
reference to taxes imposed by chapter 43.
Subsec. (b)(1). Pub. L. 93-406, Sec. 1016(a)(10)(B), (C),
inserted reference to chapter 43 in two places.
Subsec. (c)(1). Pub. L. 93-406, Sec. 1016(a)(10)(D), substituted
''of the same decedent, of chapter 43 tax for the same taxable
years,'' for ''of the same decedent,''.
1970 - Subsec. (c)(1). Pub. L. 91-614 substituted ''calendar
quarter'' for ''calendar year''.
1969 - Subsec. (a). Pub. L. 91-172, Sec. 101(j)(40), inserted
reference to chapter 42.
Subsec. (b)(1). Pub. L. 91-172, Sec. 101(j)(41), inserted
reference to chapter 42 taxes in heading and text.
Subsec. (c)(1). Pub. L. 91-172, Sec. 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.
1964 - Subsec. (c)(2)(A). Pub. L. 88-272 substituted ''with
respect to the'' for ''to take''.
1958 - Subsec. (a). Pub. L. 85-866, Sec. 89(b), inserted
''certified mail or'' before ''registered mail''.
Subsec. (b)(1). Pub. L. 85-866, Sec. 76, substituted ''subtitle A
or chapter 12'' for ''chapter 1 or 12'' and ''subtitle A, chapter
12,'' for ''such chapter''.
Subsec. (b)(2). Pub. L. 85-866, Sec. 89(b), inserted ''certified
mail or'' before ''registered mail''.
EFFECTIVE DATE OF 1997 AMENDMENT
Amendment by Pub. L. 105-34 applicable to sales and exchanges
after May 6, 1997, with certain exceptions, see section 312(d) of
Pub. L. 105-34, set out as a note under section 121 of this title.
EFFECTIVE DATE OF 1988 AMENDMENTS
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
Amendment by Pub. L. 100-418 applicable to crude oil removed from
the premises on or after Aug. 23, 1988, see section 1941(c) of Pub.
L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(b)(17) of Pub. L. 99-514 applicable to
taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1562(b) of Pub. L. 99-514 provided that: ''The amendment
made by this section (amending this section) shall apply to notices
of deficiency issued on or after January 1, 1986.''
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to gifts made
after Dec. 31, 1981, see section 442(e) of Pub. L. 97-34, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not
applicable to proceedings under title 11, Bankruptcy, commenced
before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as
a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29,
1980, see section 101(i) of Pub. L. 96-223, set out as a note under
section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 405(c)(5) of Pub. L. 95-600 applicable to
sales and exchanges of residences after July 26, 1978, in taxable
years ending after such date, see section 405(d) of Pub. L. 95-600,
set out as a note under section 1038 of this title.
Amendment by section 701(t)(3)(C) of Pub. L. 95-600 effective
Oct. 4, 1976, see section 701(t)(5) of Pub. L. 95-600, set out as a
note under section 859 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning
after Dec. 31, 1976, see section 106(a) of Pub. L. 95-30, set out
as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 214(b) of Pub. L. 94-455 applicable to
taxable years beginning after Dec. 31, 1969, except that such
amendments shall not apply to any taxable year ending before Oct.
4, 1976 with respect to which the period for assessing a deficiency
has expired before Oct. 4, 1976, see section 214(c) of Pub. L.
94-455, set out as a note under section 183 of this title.
Amendment by section 1204(c)(5) of Pub. L. 94-455 applicable with
respect to action taken under section 6851, 6861, or 6862 of this
title where the notice and demand takes place after Feb. 28, 1977,
see section 1204(d) of Pub. L. 94-455, as amended, set out as a
note under section 6851 of this title.
Amendment by section 1206(c)(3) of Pub. L. 94-455 applicable to
returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L.
94-455, set out as a note under section 6213 of this title.
Amendment by section 1307(d)(2)(F)(ii), (G) of Pub. L. 94-455
effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub.
L. 94-455, set out as a note under section 501 of this title.
For effective date of amendment by section 1605(b)(5) of Pub. L.
94-455, see section 1608(d) of Pub. L. 94-455, set out as a note
under section 856 of this title.
Amendment by section 1901(b)(31)(C), (37)(C) of Pub. L. 94-455
applicable to taxable years beginning after Dec. 31, 1976, see
section 1901(d) of Pub. L. 94-455, set out as a note under section
2 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
Amendment by Pub. L. 93-406 applicable, except as otherwise
provided in section 1017(c) through (i) of Pub. L. 93-406, for plan
years beginning after Sept. 2, 1974, but, in the case of plans in
existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable
for plan years beginning after Dec. 31, 1975, see section 1017 of
Pub. L. 93-406, set out as an Effective Date; Transitional Rules
note under section 410 of this title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made
after Dec. 31, 1970, see section 102(e) of Pub. L. 91-614, set out
as a note under section 2501 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note
under section 4940 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of
this title, effective with respect to taxable years beginning after
Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note
under section 1 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 76 of Pub. L. 85-866 effective Aug. 17,
1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note
under section 165 of this title.
Amendment by section 89(b) of Pub. L. 85-866 applicable only if
mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L.
85-866, set out as a note under section 7502 of this title.
NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR FILING TAX COURT
PETITION
Pub. L. 105-206, title III, Sec. 3463(a), July 22, 1998, 112
Stat. 767, provided that: ''The Secretary of the Treasury or the
Secretary's delegate shall include on each notice of deficiency
under section 6212 of the Internal Revenue Code of 1986 the date
determined by such Secretary (or delegate) as the last day on which
the taxpayer may file a petition with the Tax Court.''
(Section 3463(a) of Pub. L. 105-206, set out above, applicable to
notices mailed after Dec. 31, 1998, see section 3463(c) of Pub. L.
105-206, set out as an Effective Date of 1998 Amendment note under
section 6213 of this title.)
EXPLANATIONS OF APPEALS AND COLLECTION PROCESS
Pub. L. 105-206, title III, Sec. 3504, July 22, 1998, 112 Stat.
771, provided that: ''The Secretary of the Treasury or the
Secretary's delegate shall, as soon as practicable, but not later
than 180 days after the date of the enactment of this Act (July 22,
1998), include with any first letter of proposed deficiency which
allows the taxpayer an opportunity for administrative review in the
Internal Revenue Service Office of Appeals an explanation of the
entire process from examination through collection with respect to
such proposed deficiency, including the assistance available to the
taxpayer from the National Taxpayer Advocate at various points in
the process.''
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 1033, 1311, 2513, 4941,
4942, 4943, 4945, 4951, 4952, 4955, 4958, 4963, 4975, 6013, 6040,
6155, 6213, 6234, 6404, 6503, 6512, 6621, 6672, 6851, 6861, 6901,
7421, 7422, 7463, 7522 of this title; title 29 section 1342.
