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issuance of a valid notice of deficiency and a timely filed
petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27
(1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
The pivotal issue in this case is whether respondent
determined a “deficiency” in petitioner’s Federal income tax
within the meaning of sections 6211 and 6665. The term
“deficiency” is defined in section 6211(a) as the amount by which
the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44,
of the Internal Revenue Code exceeds the excess of the sum of the
amount shown as the tax by a taxpayer on the taxpayer’s return
plus the amounts previously assessed (or collected without
assessment) as a deficiency, over the amount of rebates made.
Consistent with section 6211(a), the definition of a
deficiency is influenced in part by the definition of the term
“tax”. In this regard, section 6665(a) states the general rule
that additions to tax are treated as “tax” for purposes of
assessment and collection. However, section 6665(b) provides an
exception to the general rule as follows:
SEC. 6665(b) Procedure For Assessing Certain
Additions To Tax.--For purposes of subchapter B of
chapter 63 (relating to deficiency procedures for
income, estate, gift, and certain excise taxes),
subsection (a) shall not apply to any addition to tax
under section 6651, 6654, 6655; except that it shall
apply--
(1) in the case of an addition described in
section 6651, to that portion of such addition
which is attributable to a deficiency in tax
described in section 6211; or
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