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established that “collected without assessment” applies to
payments made before the Commissioner issues a notice of
deficiency. Crawford v. Commissioner, 46 T.C. 262 (1966); see
Bendheim v. Commissioner, 214 F.2d 26, 28 (2d Cir. 1954), affg.
T.C. Memo. 1953-226; see also McConkey v. Commissioner, 199 F.2d
892, 894 (5th Cir. 1952) (applying section 271(a) of the 1939
Internal Revenue Code, a predecessor of section 6211(a)); Walsh
v. Commissioner, 21 T.C. 1063, 1067 (1954); Anderson v.
Commissioner, 11 T.C. 841, 843 (1948). In those cases, this
Court lacked jurisdiction to redetermine a deficiency because the
“deficiency” had been satisfied by funds “collected without
assessment” before the Commissioner sent the taxpayer a notice of
deficiency. Crawford v. Commissioner, supra; see Bendheim v.
Commissioner, supra. Moreover, section 6213(b)(4)3 provides that
3Sec. 6213(b)(4) provides:
SEC. 6213(b). Exceptions to Restriction on
Assessment.--
* * * * * * *
(4) Assessment of amount paid.--Any
amount paid as a tax or in respect of a tax
may be assessed upon the receipt of such
payment notwithstanding the provisions of
subsection(a). In any case where such amount
is paid after the mailing of a notice of
deficiency under section 6212, such payment
shall not deprive the Tax Court of
jurisdiction over such deficiency determined
under section 6211 without regard to such
(continued...)
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