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deficiency procedures, found in sections 6211 through 6216 (the
deficiency procedures), inapplicable to the section 6654 addition
except in one instance. In effect, section 6665(b)(2) makes the
deficiency procedures inapplicable to the addition if the
taxpayer has filed a return for the year in question. The
Commissioner is thus free to assess and collect any section 6654
addition based upon the tax shown on the taxpayer’s return as
filed without the need first to issue a notice of deficiency.
The one instance in which the deficiency procedures do apply to
the addition is where the taxpayer has failed to file a return
for the year in question. Sec. 6665(b)(2).
The deficiency procedures prescribe a comprehensive set of
rules that, with limited exceptions, the Commissioner must follow
before he is free to assess and collect certain taxes, including
the income tax. The term “deficiency” is defined in section
6211(a)(1)(A). Generally, a deficiency is the excess of “the tax
imposed” over the tax shown on the taxpayer’s return if the
taxpayer makes a return showing an amount of tax. Id.
Obviously, the “return” referred to in that definition must be a
15(...continued)
(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
(2) to an addition described in section 6654 or
6655, if no return is filed for the taxable year.
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