Jack A. Upchurch - Page 11
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Validity of Notice of Deficiency
Section 6213 does not specify the form or the content of a
notice of deficiency. “[T]he notice is only to advise the person
who is to pay the deficiency that the Commissioner means to
assess him; anything that does this unequivocally is good
enough.” Olsen v. Helvering, 88 F.2d 650, 651 (2d Cir. 1937).
An error in a notice of deficiency does not necessarily
invalidate the notice. Anderten v. Commissioner, T.C. Memo.
1993-2. In cases where the error involves the taxable year shown
on the notice of deficiency, a deficiency notice must indicate
the taxable period involved or provide sufficient information
such that the taxpayer reasonably could not be misled as to the
taxable period involved. Commissioner v. Forest Glen Creamery
Co., 98 F.2d 968, 971 (7th Cir. 1938), revg. and remanding 33
B.T.A. 564 (1935); Peoplefeeders, Inc. & Subs. v. Commissioner,
T.C. Memo. 1999-36; Fernandez v. Commissioner, T.C. Memo.
1979-476; Smith v. Commissioner, T.C. Memo. 1979-16; see also
Anderten v. Commissioner, supra; Erickson v. Commissioner, T.C.
In determining whether the notice of deficiency is valid
despite the error, we look at the notice of deficiency, with
attachments, as well as the circumstances surrounding its
issuance and receipt. Erickson v. Commissioner, supra; Smith v.
Commissioner, supra. So, taking the entire document into
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Last modified: November 10, 2007