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(1) the sum of
(A) the amount shown as the tax by
the taxpayer upon his return, if a
return was made by the taxpayer and an
amount was shown as the tax by the
taxpayer thereon, plus
(B) the amounts previously assessed
(or collected without assessment) as a
deficiency, over--
(2) the amount of rebates as defined in
subsection (b)(2), made.
Essentially, a deficiency, as defined in section 6211(a), is the
number remaining after the amount of tax shown on a taxpayer’s
return plus any amounts previously assessed as deficiencies
(minus refunds) is subtracted from the taxpayer’s correct tax
liability.
In order to ascertain whether a deficiency within the
meaning of section 6211 has been asserted, we must analyze
whether section 6211 requires us to examine the petitioner’s
original return or his amended return. The Court’s Opinion did
not make this analysis. Instead, the Court’s Opinion, apparently
relying on section 301.6211-1(a), Proced. & Admin. Regs.,
concluded that a deficiency must be calculated with reference to
the amended return.
I believe that, if an analysis had been performed, it would
have supported a conclusion that the references to “return” in
sections 6211 and 6015 are to the taxpayer’s original return and
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