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payments made by a taxpayer are taken into account in the Court’s
determination of any overpayment under section 6512(b).
A deficiency of income tax generally must be assessed
pursuant to the deficiency procedures prescribed under sections
6211 through 6215. However, where a “mathematical or clerical
error” appears on a return, upon proper notification to the
taxpayer the amount of tax due which results from such an error
may be assessed summarily. Sec. 6213(b)(1). The normal
deficiency procedures must be followed for an assessment of this
amount where a taxpayer requests an abatement of the assessment
within the prescribed period of time. Sec. 6213(b)(2)(A).
Generally, where an amount is assessed as being due to a
mathematical or clerical error under section 6213(b)(1), such
amount is subtracted from a taxpayer’s correct total tax
liability in the calculation of the amount of a deficiency under
section 6211(a). Sec. 6211(a)(1)(B); Heasley v. Commissioner, 45
T.C. 448, 458 (1966). Nevertheless, where an amount has been
assessed under section 6213(b)(1), but is abated after the
taxpayer petitions this Court with respect to a deficiency for
the same taxable year, this Court may redetermine a deficiency
which includes the amount of the abated assessment. Burford v.
Commissioner, T.C. Memo. 1984-466, affd. without published
opinion 813 F.2d 400 (4th Cir. 1986). This Court’s jurisdiction
to redetermine a deficiency entails a redetermination of the
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Last modified: May 25, 2011