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deficiency procedures only to the extent that the addition to tax
is attributable to a deficiency as defined in section 6211.
The Internal Revenue Code does not explicitly provide for
the filing or acceptance of amended returns. Badaracco v.
Commissioner, 464 U.S. 386, 393 (1984). Although the
Commissioner has permitted the use of amended income tax returns,
amended returns are creatures of administrative convenience, and,
except as otherwise provided by regulations, the Commissioner is
free to accept or reject them. Terrell v. Commissioner, T.C.
Memo. 1986-507.
The parties agree that petitioner filed a delinquent Federal
income tax return and a subsequent amended income tax return for
1993. Further, petitioner asserts that she submitted a second
amended return for 1993, which respondent was free to reject.
Respondent accepted the original return and the first amended
return as filed, and assessed the $29,203 of tax reported on the
first amended return. Respondent also calculated and assessed a
section 6651(a)(1) addition to tax of $6,570.68 based on the
$29,203 of tax shown on petitioner’s first amended 1993 tax
return.
The Commissioner is authorized to immediately (summarily)
assess and collect the amount of tax shown on a taxpayer’s
original income tax return, the amount of any additional tax
shown on a subsequently filed amended income tax return, and an
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