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summarily assessed under the authority of section 6201(a)(3) and
“arose from a nonrebate erroneous refund which could not have
been assessed as a deficiency or otherwise been subject to the
jurisdiction of this Court under an alternative to assessment
under section 6201(a)(3).”
On October 2, 2000, a hearing on respondent’s motion was
held at the Court’s trial session in Columbia, South Carolina.
Discussion
Petitioner seeks judicial review of an administrative action
instituted by respondent to recover what respondent alleges was
an erroneous refund paid to petitioner. As described below, the
administrative collection procedures instituted by respondent are
distinct from the deficiency procedures upon which this Court’s
jurisdiction is generally predicated.
Section 6201 authorizes and requires the Secretary “to make
the inquiries, determinations, and assessments of all taxes * * *
imposed” by the Internal Revenue Code. The assessment of tax,
which is ordinarily the first step in the collection process, is
accomplished by recording the taxpayer’s liability in the office
of the Secretary. See sec. 6203.
In certain circumstances, pursuant to the general authority
of section 6201, the Commissioner can summarily (immediately)
assess certain amounts, including overstatements on a return or a
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