Michael P. and Dolores A. Gam - Page 8




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          deficiency to a taxpayer (see sec. 6212(a)3) and that taxpayer’s              
          filing with this Court a timely petition that we redetermine the              
          deficiency determined against that taxpayer in that notice of                 
          deficiency (see sec. 6213(a)4).  See Normac, Inc. & Normac,                   
          International v. Commissioner, 90 T.C. 142, 147 (1988).                       
          Accordingly, if respondent issued a valid notice of deficiency                



               3Sec. 6212 provides, in pertinent part, as follows:                      
               SEC. 6212. NOTICE OF DEFICIENCY.                                         
                    (a) In General.--If the Secretary determines that there             
               is a deficiency in respect of any tax imposed by subtitle A              
               [relating to income taxes] * * * he is authorized to send                
               notice of such deficiency to the taxpayer by certified mail              
               or registered mail.                                                      
                    (b) Address for Notice of Deficiency.--                             
                         (1) Income and gift taxes and certain excise                   
                    taxes.--In the absence of notice to the Secretary under             
                    section 6093 of the existence of a fiduciary                        
                    relationship, notice of a deficiency in respect of a                
                    tax imposed by subtitle A * * *, if mailed to the                   
                    taxpayer at his last known address, shall be sufficient             
                    for purposes of subtitle A * * * and this chapter                   
                    [chapter 63, relating to assessment] * * *                          


               4Sec. 6213(a) provides, in pertinent part, as follows:                   
               SEC. 6213.  RESTRICTIONS APPLICABLE TO DEFICIENCIES;                     
                         PETITION TO TAX COURT.                                         
                    (a) Time for Filing Petition and Restriction on                     
               Assessment.--Within 90 days * * * after the notice of                    
               deficiency authorized in section 6212 is mailed * * *, the               
               taxpayer may file a petition with the Tax Court for a                    
               redetermination of the deficiency.  * * *                                






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