- 7 - argued that a valid notice of deficiency must reference the particular statute upon which the Commissioner’s determination is based. We address petitioner’s argument in order to clarify that the notice of deficiency in question satisfied the requirements of sections 6212 and 7522. Section 6212(a) authorizes the Secretary10 to send a notice of deficiency to a taxpayer by certified mail or registered mail if the Secretary determines that the taxpayer is liable for a deficiency in income tax. Ordinarily, a notice of deficiency involving income tax is sufficient if it is mailed to a taxpayer’s last known address. Sec. 6212(b)(1). A notice of deficiency described in section 6212 must also comply with section 7522. Sec. 7522(b)(1). Section 7522(a) provides that “Any notice to which this section applies shall describe the basis for, and identify the amounts (if any) of, the tax due, interest, additional amounts, additions to the tax, and assessable penalties included in such notice.” However, section 7522(a) also provides that an inadequate description “shall not invalidate such notice.” Petitioner does not dispute that respondent addressed the notice of deficiency to petitioner at his last known address, see sec. 6212(b)(1), and that respondent mailed the notice by 10The term “Secretary” is defined by sec. 7701(a)(11)(B) to mean the Secretary of the Treasury or his delegate.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011