11
Taylor v. United States, supra (court rejected the taxpayer's
argument that the IRS may disclose Federal tax information only
for the purpose of Federal tax administration). We conclude
that the disclosures of information here met 5 U.S.C. section
552a.3
B. Whether the Notice of Deficiency Is Invalid Because
Respondent Did Not Make Notice and Demand
Petitioners argue that the notice of deficiency is invalid
because respondent did not make notice and demand. We disagree.
The mailing of the notice of deficiency is generally a
prerequisite to assessment and collection of the deficiency.
Sec. 6213(a); United States v. Zolla, 724 F.2d 808, 810 (9th Cir.
1984); Meyer v. Commissioner, 97 T.C. 555, 560 (1991). The
Commissioner may send a notice of deficiency to a taxpayer by
certified or registered mail. Sec. 6212(a). In general, the
Commissioner may not assess income taxes before issuing a notice
of deficiency and, if a taxpayer files a petition in the Tax
Court, until the decision of the Tax Court becomes final. Sec.
6213(a). Thus, respondent may not make an assessment against
petitioners for 1994. Without an assessment, respondent may make
no notice and demand for payment.
Petitioners point out that the notice of deficiency sent in
this case states that petitioners can consent to the immediate
3As a result of our conclusion, we need not consider whether
summary judgment would be appropriate if there had been a
violation of sec. 6103 or the Privacy Act.
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