- 8 - 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. * * *Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011