- 8 -
Amounts Previously Assessed as a Deficiency
On May 25, 1998, respondent assessed petitioner’s tax as
$7,219. This assessment appears to have been made pursuant to
section 6201(a)(1), which authorizes summary assessment of taxes
shown on the return. This assessment was not made pursuant to
the deficiency procedures described in subchapter B of chapter 63
of the Code. See sec. 6201(e). (For discussion of the
distinction between summary assessments and deficiency
assessments, see Murray v. Commissioner, 24 F.3d 901, 902-903
(7th Cir. 1994); Meyer v. Commissioner, 97 T.C. 555, 559-560
(1991).) Accordingly, the May 25, 1998, assessment does not
constitute an “amount previously assessed * * * as a deficiency”
within the meaning of section 6211(a)(1)(B). Thus, the amounts
previously assessed as a deficiency are zero.
Rebates
Pursuant to section 6211(b)(2), the term “rebate” means
(with qualifications not germane here) “so much of an abatement,
credit, refund, or other repayment as is made on the ground that
the income tax imposed” is less than the amount shown on the
taxpayer’s return. Sec. 301.6211-1(f), Proced. & Admin. Regs.
On July 6, 1998, respondent abated the entire $7,219
assessment that he had previously made on May 25, 1998. Although
the record is silent as to why respondent made this abatement,
the fact that it was for the same amount as had been assessed 2
Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011