Edward W. Clough - Page 15

                                       - 15 -                                         
              If the Secretary10 determines that there is a deficiency in             
         income tax, he may send a notice of deficiency to the taxpayer by            
         certified mail or registered mail.  Sec. 6212(a).  The notice                
         must be sent to the taxpayer’s last known address.  Sec.                     
         6212(b)(1).  Within 90 days, or 150 days if the notice is                    
         addressed to a person outside the United States, after the notice            
         of deficiency is mailed, the taxpayer may file a petition with               
         the Tax Court for a redetermination of the deficiency.  Sec.                 
         6213(a).  Section 6213(a) expressly prohibits the Secretary,                 
         except in the case of termination and jeopardy assessments made              
         under sections 6851, 6852, and 6861, from assessing a deficiency             
         and attempting to collect a deficiency before a notice of                    

               10The term “Secretary” means “the Secretary of the Treasury            
          or his delegate”, sec. 7701(a)(11)(B), and the term “or his                 
          delegate” means “any officer, employee, or agency of the Treasury           
          Department duly authorized by the Secretary of the Treasury                 
          directly, or indirectly by one or more redelegations of                     
          authority, to perform the function mentioned or described in the            
          context”, sec. 7701(a)(12)(A).                                              

Page:  Previous  6  7  8  9  10  11  12  13  14  15  16  17  18  19  20  Next 

Last modified: November 10, 2007