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6020(b) return is not a return of the taxpayer for purposes of
section 6211(a) and that the amount shown on a section 6020(b)
return represents a “deficiency”.
The language in section 6211(a) itself does not refer to a
section 6020(b) return or a return prepared by the Commissioner.
Instead, section 6211(a) speaks in terms of a return “made by the
taxpayer” and an amount “shown as the tax by the taxpayer
thereon”.5
4(...continued)
under paragraph (1) of subsection (a), but
(2) such return shall be treated as the
return filed by the taxpayer for purposes of
determining the amount of the addition under
paragraphs (2) and (3) of subsection (a).
5Sec. 6211(a) provides:
SEC. 6211. DEFINITION OF A DEFICIENCY.
(a) In General.--For purposes of this title in the
case of income, estate, and gift taxes imposed by
subtitles A and B and excise taxes imposed by chapters
41, 42, 43, and 44 the term “deficiency” means the
amount by which the tax imposed by subtitle A or B, or
chapter 41, 42, 43, or 44 exceeds the excess of--
(1) the sum of
(A) the amount shown as the tax by the
taxpayer upon his 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--
(continued...)
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Last modified: May 25, 2011