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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle F. Procedure and Administration |
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Chapter 63. ASSESSMENT |
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SubChapter B. Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes |
§ 6212. Notice of deficiency
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(a) In general If the Secretary determines that there is a deficiency in respect of any tax imposed by subtitles A or B or chapter 41, 42, 43, or 44 he is authorized to send notice of such deficiency to the taxpayer by certified mail or registered mail. Such notice shall include a notice to the taxpayer of the taxpayer’s right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office.
(b) Address for notice of deficiency (1) Income and gift taxes and certain excise taxes In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, or chapter 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of subtitle A, chapter 12, chapter 41, chapter 42, chapter 43, chapter 44, and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence.
(2) Joint income tax return In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a single joint notice, except that if the Secretary has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint notice shall be sent by certified mail or registered mail to each spouse at his last known address.
(3) Estate tax In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 11, if addressed in the name of the decedent or other person subject to liability and mailed to his last known address, shall be sufficient for purposes of chapter 11 and of this chapter.
(c) Further deficiency letters restricted (1) General rule If the Secretary has mailed to the taxpayer a notice of deficiency as provided in subsection (a), and the taxpayer files a petition with the Tax Court within the time prescribed in section 6213(a), the Secretary shall have no right to determine any additional deficiency of income tax for the same taxable year, of gift tax for the same calendar year, of estate tax in respect of the taxable estate of the same decedent, of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable year, of chapter 44 tax for the same taxable year, of section 4940 tax for the same taxable year, or of chapter 42 tax, (other than under section 4940) with respect to any act (or failure to act) to which such petition relates, except in the case of fraud, and except as provided in section 6214(a) (relating to assertion of greater deficiencies before the Tax Court), in section 6213(b)(1) (relating to mathematical or clerical errors), in section 6851 or 6852 (relating to termination assessments), or in section 6861(c) (relating to the making of jeopardy assessments).
(2) Cross references For assessment as a deficiency notwithstanding the prohibition of further deficiency letters, in the case of— (A) Deficiency attributable to change of treatment with respect to itemized deductions, see section 63(e)(3). (B) Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D). (C) Deficiency attributable to activities not engaged in for profit, see section 183(e)(4). For provisions allowing determination of tax in title 11 cases, see section 505(a) of title 11 of the United States Code. (d) Authority to rescind notice of deficiency with taxpayer’s consent The Secretary may, with the consent of the taxpayer, rescind any notice of deficiency mailed to the taxpayer. Any notice so rescinded shall not be treated as a notice of deficiency for purposes of subsection (c)(1) (relating to further deficiency letters restricted), section 6213(a) (relating to restrictions applicable to deficiencies; petition to Tax Court), and section 6512(a) (relating to limitations in case of petition to Tax Court), and the taxpayer shall have no right to file a petition with the Tax Court based on such notice. Nothing in this subsection shall affect any suspension of the running of any period of limitations during any period during which the rescinded notice was outstanding.
Amendments
1998—Subsec. (a). Pub. L. 105–206 inserted at end “Such notice shall include a notice to the taxpayer of the taxpayer’s right to contact a local office of the taxpayer advocate and the location and phone number of the appropriate office.”
1997—Subsec. (c)(2)(C) to (E). Pub. L. 105–34, which directed the amendment of par. (2) by striking out subpar. (C) and redesignating succeeding subpars. accordingly, was executed by redesignating subpar. (E) as (C) and striking out former subpar. (C). Prior to amendment, subpar. (C) read as follows: “Deficiency attributable to gain on sale or exchange of principal residence, see section 1034(j).” Former subpar. (D) was repealed previously.
1988—Subsec. (a). Pub. L. 100–418, § 1941(b)(2)(B)(iii), substituted “or 44” for “44, or 45”.
Subsec. (b)(1). Pub. L. 100–418, § 1941(b)(2)(E), substituted “or chapter 44” for “chapter 44, or chapter 45” and “chapter 44, and this chapter” for “chapter 44, chapter 45, and this chapter”.
Subsec. (c)(1). Pub. L. 100–418, § 1941(b)(2)(F), substituted “or of chapter 42 tax” for “of chapter 42 tax” and struck out “, or of chapter 45 tax for the same taxable period” after “such petition relates”.
Subsec. (d). Pub. L. 100–647 inserted sentence at end that nothing in this subsection shall affect suspension of running of period of limitations during period during which rescinded notice was outstanding.
1987—Subsec. (c)(1). Pub. L. 100–203 inserted reference to section 6852.
1986—Subsec. (c)(2)(A). Pub. L. 99–514, § 104(b)(17), amended subpar. (A) generally, substituting “, see section 63(e)(3)” for “and zero bracket amount, see section 63(g)(5)”.
Subsec. (d). Pub. L. 99–514, § 1562(a), added subsec. (d).
1981—Subsec. (c)(1). Pub. L. 97–34 substituted “calendar year” for “calendar quarter”.
1980—Subsec. (a). Pub. L. 96–223, § 101(f)(1)(C), inserted reference to chapter 45.
Subsec. (b)(1). Pub. L. 96–223, § 101(f)(4), substituted “and certain excise taxes” for “taxes imposed by chapter 42” in section catchline and inserted references to chapter 45 in two places in text.
Subsec. (c)(1). Pub. L. 96–223, § 101(f)(5), substituted “of chapter 42 tax” for “or of chapter 42 tax” and inserted “, or of chapter 45 tax for the same taxable period” after “to which such petition relates”.
Subsec. (c)(2). Pub. L. 96–589 inserted cross reference to section 505(a) of title 11 for provisions allowing determination of tax in title 11 cases.
1978—Subsec. (c)(1). Pub. L. 95–600, § 701(t)(3)(C), substituted “same taxable year” for “same taxable years” in two places.
Subsec. (c)(2)(C). Pub. L. 95–600, § 405(c)(5), substituted “principal residence” for “personal residence”.
1977—Subsec. (c)(2)(A). Pub. L. 95–30 substituted “change of treatment with respect to itemized deductions and zero bracket amount, see section 63(g)(5)” for “change of election with respect to the standard deduction where taxpayer and his spouse made separate returns, see section 144(b)”.
1976—Subsec. (a). Pub. L. 94–455, §§ 1307(d)(2)(F)(ii), 1605(b)(5)(A), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, and substituted “chapter 41, 42, 43, or 44” for “chapter 42 or 43”.
Subsec. (b)(1). Pub. L. 94–455, §§ 1307(d)(2)(G)(i), 1605(b)(5)(B), (C), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, and substituted “chapter 41, chapter 42, chapter 43, or chapter 44” for “chapter 42, or chapter 43”, and “chapter 41, chapter 42, chapter 43, chapter 44, and this chapter” for “chapter 42, chapter 43, and this chapter”.
Subsec. (c)(1). Pub. L. 94–455, §§ 1204(c)(5), 1206(c)(3), 1307(d)(2)(G)(ii), 1605(b)(5)(D), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” wherever appearing, substituted “of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable years, of chapter 44 tax for the same taxable years” for “of chapter 43 tax for the same taxable years”, and “(relating to mathematical or clerical errors), in section 6851 (relating to termination assessments)” for “(relating to mathematical errors)”.
Subsec. (c)(2)(B). Pub. L. 94–455, § 1901(b)(31)(C), substituted “1033(a)(2)(C) and (D)” for “1033(a)(3)(C) and (D)”.
Subsec. (c)(2)(D). Pub. L. 94–455, § 1901(b)(37)(C), struck out subsec. (c)(2)(D) which set forth a cross reference to section 1335 of this title relating to a deficiency attributable to war loss recoveries where prior benefit rule is elected.
Subsec. (c)(2)(E). Pub. L. 94–455, § 214(b), added subpar. (E).
1974—Subsec. (a). Pub. L. 93–406, § 1016(a)(10)(A), inserted reference to taxes imposed by chapter 43.
Subsec. (b)(1). Pub. L. 93–406, § 1016(a)(10)(B), (C), inserted reference to chapter 43 in two places.
Subsec. (c)(1). Pub. L. 93–406, § 1016(a)(10)(D), substituted “of the same decedent, of chapter 43 tax for the same taxable years,” for “of the same decedent,”.
1970—Subsec. (c)(1). Pub. L. 91–614 substituted “calendar quarter” for “calendar year”.
1969—Subsec. (a). Pub. L. 91–172, § 101(j)(40), inserted reference to chapter 42.
Subsec. (b)(1). Pub. L. 91–172, § 101(j)(41), inserted reference to chapter 42 taxes in heading and text.
Subsec. (c)(1). Pub. L. 91–172, § 101(f)(2), included section 4940 tax and chapter 42 tax (other than under section 4940), among the classes of taxes with respect to which the Secretary cannot determine additional deficiencies after the taxpayer has filed a petition for redetermination of any deficiency about which he has been notified.
1964—Subsec. (c)(2)(A). Pub. L. 88–272 substituted “with respect to the” for “to take”.
1958—Subsec. (a). Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”.
Subsec. (b)(1). Pub. L. 85–866, § 76, substituted “subtitle A or chapter 12” for “chapter 1 or 12” and “subtitle A, chapter 12,” for “such chapter”.
Subsec. (b)(2). Pub. L. 85–866, § 89(b), inserted “certified mail or” before “registered mail”.
Effective Date Of Amendment
Amendment by Pub. L. 105–34 applicable to sales and exchanges after
Amendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.
Amendment by Pub. L. 100–418 applicable to crude oil removed from the premises on or after
Amendment by section 104(b)(17) of Pub. L. 99–514 applicable to taxable years beginning after
Pub. L. 99–514, title XV, § 1562(b),
Amendment by Pub. L. 97–34 applicable with respect to gifts made after
Amendment by Pub. L. 96–589 effective
Amendment by Pub. L. 96–223 applicable to periods after
Amendment by section 405(c)(5) of Pub. L. 95–600 applicable to sales and exchanges of residences after
Amendment by section 701(t)(3)(C) of Pub. L. 95–600 effective
Amendment by Pub. L. 95–30 applicable to taxable years beginning after
Amendment by section 214(b) of Pub. L. 94–455 applicable to taxable years beginning after
Amendment by section 1204(c)(5) of Pub. L. 94–455 applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after
Amendment by section 1206(c)(3) of Pub. L. 94–455 applicable to returns filed after
Amendment by section 1307(d)(2)(F)(ii), (G) of Pub. L. 94–455 effective on and after
For effective date of amendment by section 1605(b)(5) of Pub. L. 94–455, see section 1608(d) of Pub. L. 94–455, set out as a note under section 856 of this title.
Amendment by section 1901(b)(31)(C), (37)(C) of Pub. L. 94–455 applicable to taxable years beginning after
Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after
Amendment by Pub. L. 91–614 applicable with respect to gifts made after
Amendment by Pub. L. 91–172 effective
Amendment by Pub. L. 88–272, except for purposes of section 21 of this title, effective with respect to taxable years beginning after
Amendment by section 76 of Pub. L. 85–866 effective
Amendment by section 89(b) of Pub. L. 85–866 applicable only if mailing occurs after
Miscellaneous
Pub. L. 105–206, title III, § 3463(a),
[Section 3463(a) of Pub. L. 105–206, set out above, applicable to notices mailed after
Pub. L. 105–206, title III, § 3504,