- 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 2Page: Previous 1 2 3 4 5 6 7 8 9 10 Next
Last modified: May 25, 2011