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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).
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Last modified: November 10, 2007