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case for “redetermination of a deficiency”.5 Rather, a section
6330 collection case deals with the propriety of collecting tax
that has already been assessed. Because, as in this case, the
tax has already been assessed when the section 6330 collection
procedures are initiated, there is no deficiency in existence
when the proposed collection action is initiated.6
5 Sec. 6211(a), Definition of a Deficiency, provides:
SEC. 6211(a). In General.--For purposes of this
title in the case of income, estate, and gift taxes
imposed by subtitles A and B and excise taxes imposed
by chapters 41, 42, 43, and 44 the term “deficiency”
means the amount by which the tax imposed by subtitle A
or B, or chapter 41, 42, 43, or 44 exceeds the excess
of--
(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.
Sec. 6213 generally requires the issuance of a notice of
deficiency before assessment and collection of a deficiency.
Sec. 6213 allows taxpayers to petition this Court in order to
contest the Commissioner’s deficiency determination. If they do
so, assessment is generally prohibited before the Tax Court’s
decision becomes final. These cases are what we refer to as
deficiency cases.
6 In certain limited circumstances, the “underlying
(continued...)
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Last modified: May 25, 2011