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the assessment arises from mathematical or clerical errors,
arises from tentative carryback or refund adjustments, or is
based on the receipt of a payment of tax. See sec. 6213(b). The
Commissioner may also assess a deficiency without issuing a
deficiency notice if a taxpayer waives the restrictions on
assessment. Sec. 6213(d).
A deficiency notice provides taxpayers certain procedural
safeguards. See Commissioner v. Shapiro, 424 U.S. 614, 616-617
(1976). A deficiency notice entitles a taxpayer to litigate his
or her tax liability without first paying the tax the
Commissioner has determined is owing. Bourekis v. Commissioner,
110 T.C. 20, 27 (1998); McKay v. Commissioner, 89 T.C. 1063, 1067
(1987), affd. 886 F.2d 1237 (9th Cir. 1989); Mulvania v.
Commissioner, 81 T.C. 65, 67 (1983). Deficiency notices have
been characterized as “tickets to the Tax Court” affording
taxpayers the opportunity to litigate in this forum. Bourekis v.
Commissioner, supra; McKay v. Commissioner, supra; Mulvania v.
Commissioner, supra. A deficiency notice also allows a taxpayer
to litigate his or her tax liability before the Commissioner
makes an assessment and collection proceedings begin.3
Commissioner v. Shapiro, supra.
3A taxpayer may generally dispute his or her liability in
collection proceedings only if the taxpayer has not previously
had the opportunity to dispute it. Sec. 6330(c)(2)(B); Sego v.
Commissioner, 114 T.C. 604, 609 (2000); Goza v. Commissioner, 114
T.C. 176, 180-181 (2000).
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