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return, if a return was made by the
taxpayer and an amount was shown as
the tax by the taxpayer thereon,
plus
(B) the amounts previously
assessed (or collected without
assessment) as a deficiency, over–-
(2) the amount of rebates, as defined in
subsection (b)(2), made.
In other words, the deficiency is the correct tax, minus the
tax shown on the return, minus prior assessments (or collections
without assessment), plus rebates. Sec. 6211(a); see Interlake
Corp. v. Commissioner, 112 T.C. 103, 110 n.6 (1999). We have
said that “it is not the existence of a deficiency but the
Commissioner’s determination of a deficiency that provides a
predicate for Tax Court jurisdiction.” Hannan v. Commissioner,
52 T.C. 787, 791 (1969); see Logan v. Commissioner, 86 T.C. 1222
(1986). Payments are not included in determining or
redetermining a deficiency, simply because they do not fit within
the definition of a deficiency. Sec. 6211(a); see Malachinski v.
Commissioner, T.C. Memo. 1999-182, affd. 268 F.3d 497 (7th Cir.
2001); see also Savage v. Commissioner, 112 T.C. 46 (1999); Logan
v. Commissioner, supra at 1227-1230; Clarke v. Commissioner, T.C.
Memo. 1999-199.
Petitioners contend that the February 12, 1999, remittances
should be treated as amounts “collected without assessment” for
purposes of section 6211(a)(1)(B). However, it is well
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