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return made before the Commissioner determines a deficiency based
upon that return. If he determines that there is a deficiency,
the Commissioner is authorized by section 6212(a) to mail notice
thereof to the taxpayer by certified or registered mail. If the
taxpayer has made no return by the time the Commissioner mails
him notice of a deficiency, then, for purposes of determining the
tax shown on his return, the taxpayer is deemed to have made a
return showing zero tax.16 Also, if the taxpayer has made no
return by that time, then, by virtue of section 6665(a)(2) and
(b)(2), the term “tax imposed” is deemed to include the section
6654 addition to tax, and the addition is part of the deficiency.
Pursuant to section 6213(a), unless there is substantial doubt as
to the collectibility of the deficiency, such as to justify a
jeopardy assessment under section 6861, no assessment of the
deficiency (including the section 6654 addition) may be made
until the expiration of 90 (or, in certain cases, 150) days after
the Commissioner has mailed notice of the deficiency to the
taxpayer or, if a petition is filed with this Court, until the
decision of this Court has become final.
In short, the term “deficiency” includes the section 6654
addition in a no-return situation, and, once the Commissioner has
16 See sec. 301.6211-1(a), Proced. & Admin. Regs., which
provides in pertinent part that “[i]f no return is made * * * for
the purpose of the definition ‘the amount shown as the tax by the
taxpayer upon his return’ shall be considered as zero.”
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