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Section 6212(a) expressly authorizes respondent, after
determining a deficiency, to send a notice of deficiency to the
taxpayer by certified or registered mail.
At a minimum, a notice of deficiency must indicate that
respondent has determined a deficiency in tax in a definite
amount for a particular taxable year and that respondent intends
to assess the tax in due course. Olsen v. Helvering, 88 F.2d
650, 651 (2d Cir. 1937); Perlmutter v. Commissioner, 44 T.C. 382,
400 (1965), affd. 373 F.2d 45 (10th Cir. 1967). Although section
7522(a) provides the general rule that a notice of deficiency
shall describe the basis for, and identify the amounts (if any)
of tax due, an inadequate description shall not invalidate the
notice under that provision.
In Scar v. Commissioner, 814 F.2d 1363 (9th Cir. 1987),
revg. 81 T.C. 855 (1983), the taxpayers, after receiving a notice
of deficiency that disallowed a deduction from a partnership with
which the taxpayers had no connection, argued that the
Commissioner failed to determine a deficiency as contemplated
under section 6212(a). A review of various statements attached
to the notice of deficiency revealed that the Commissioner had
issued the notice without reviewing the taxpayers' tax return
(which admittedly had been filed). Further, the Commissioner
admitted to having done so "to protect the government's
interest". Scar v. Commissioner, supra at 1365.
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