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However, the definition of a deficiency in section 6211(a)
is augmented by section 6211(b)(4) which provides in pertinent
part:
SEC. 6211(b). Rules for application of subsection
(a).–-For purposes of this section--
* * * * * * *
(4) For purposes of subsection (a)--
(A) any excess of the sum of the credits
allowable under sections 32 and 34 over the
tax imposed by subtitle A (determined
without regard to such credits), and
(B) any excess of the sum of such
credits as shown by the taxpayer on his
return over the amount shown as the tax by
the taxpayer on such return (determined
without regard to such credits),
shall be taken into account as negative amounts of
tax.
Section 6211(b)(4) was enacted under the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, sec. 1015(r),
102 Stat. 3572. The legislative history of section 6211(b)(4)
reveals that the provision was enacted to expand the definition
of a deficiency to permit taxpayers to contest the disallowance
of the earned income credit in the Tax Court. In this regard, H.
Rept. 100-795, at 366 (1988), and S. Rept. 100-445, at 387
(1988), state:
18. Certain refundable credits to be assessed under
deficiency procedures (sec. 115(r) of the bill and sec.
6211 of the Code)
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