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argued that a valid notice of deficiency must reference the
particular statute upon which the Commissioner’s determination is
based. We address petitioner’s argument in order to clarify that
the notice of deficiency in question satisfied the requirements
of sections 6212 and 7522.
Section 6212(a) authorizes the Secretary10 to send a notice
of deficiency to a taxpayer by certified mail or registered mail
if the Secretary determines that the taxpayer is liable for a
deficiency in income tax. Ordinarily, a notice of deficiency
involving income tax is sufficient if it is mailed to a
taxpayer’s last known address. Sec. 6212(b)(1). A notice of
deficiency described in section 6212 must also comply with
section 7522. Sec. 7522(b)(1). Section 7522(a) provides that
“Any notice to which this section applies shall describe the
basis for, and identify the amounts (if any) of, the tax due,
interest, additional amounts, additions to the tax, and
assessable penalties included in such notice.” However, section
7522(a) also provides that an inadequate description “shall not
invalidate such notice.”
Petitioner does not dispute that respondent addressed the
notice of deficiency to petitioner at his last known address, see
sec. 6212(b)(1), and that respondent mailed the notice by
10The term “Secretary” is defined by sec. 7701(a)(11)(B) to
mean the Secretary of the Treasury or his delegate.
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Last modified: May 25, 2011