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disagree. Petitioner first provided this letter to respondent in
his reply to respondent's objection to his motion to dismiss,
well after respondent mailed the notice of deficiency.
5. Whether the Notice of Deficiency Complies With
Section 7522
Petitioner cites section 7522,4 which requires that a notice
of deficiency describe the basis for a deficiency and identify
4 Sec. 7522 was originally enacted as sec. 7521(2) by sec.
6233(a) of the Technical and Miscellaneous Revenue Act of 1988,
Pub. L. 100-647, 102 Stat. 3342, 3735, applicable to mailings
made on or after Jan. 1, 1990, and was redesignated as sec. 7522
by sec. 11704(a)(30) of the Omnibus Budget Reconciliation Act of
1990, Pub. L. 101-508, 104 Stat. 1388, 1388-519. It provides:
SEC. 7522(a) General rule. -- 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. An
inadequate description under the preceding sentence
shall not invalidate such notice.
(b) Notices to which section applies. --
This section shall apply to --
(1) any tax due notice or deficiency
notice described in section 6155, 6212, or
6303,
(2) any notice generated out of any
information return matching program, and
(3) the 1st letter of proposed
deficiency which allows the taxpayer an
opportunity for administrative review in the
Internal Revenue Service Office of Appeals.
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