Andrea Pappas - Page 6

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          statute.  Naftel v. Commissioner, 85 T.C. 527, 529 (1985).  The             
          Court’s jurisdiction to redetermine a deficiency depends upon the           
          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 1993 Federal income tax           
          within the meaning of sections 6211 and 6665.  Without such a               
          determination, the notice of deficiency issued to petitioner is             
          invalid.                                                                    
               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 that an addition to tax under                 
          section 6651 will be treated as a tax for purposes of the                   






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