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Secretary may not assess tax greater than that reported on the
return without issuing a statutory notice of deficiency.5 An
exception to the general rule permits the Secretary to assess an
additional amount resulting from a mathematical or clerical error
appearing on the return. Sec. 6213(b). Additionally, if a tax
return or claim for refund of income taxes under subtitle A of
the Internal Revenue Code contains an overstatement of the amount
paid as estimated income tax, the Secretary may assess the
overstated amount “in the same manner as in the case of a
mathematical or clerical error appearing upon the return”. Sec.
6201(a)(3); see Schlosser v. Commissioner, 94 T.C. 816, 824-825
(1990), affd. without published opinion 2 F.3d 404 (11th Cir.
1993).
1. Mathematical and Clerical Errors
The term “mathematical or clerical error” is defined to
include an error in addition, subtraction, multiplication, or
division; incorrect use of any table that is apparent from the
return; inconsistent entries on the return; omission of
information required to substantiate an entry; and an entry on a
5Sec. 6211(a) provides in pertinent part that in the case of
income taxes imposed by subtit. A the term “deficiency” means the
amount by which the tax imposed by subtit. A exceeds the amount
of tax shown by the taxpayer on his/her return. Sec. 1401, which
imposes the tax on self-employment income, is a part of subtit.
A of the Internal Revenue Code.
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Last modified: May 25, 2011