I.R.C. § 6212(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.
I.R.C. § 6212(b) Address For Notice Of Deficiency
I.R.C. § 6212(b)(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.
I.R.C. § 6212(b)(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.
I.R.C. § 6212(b)(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.
I.R.C. § 6212(c) Further Deficiency Letters Restricted
I.R.C. § 6212(c)(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).
I.R.C. § 6212(c)(2) Cross References —
For assessment as a deficiency notwithstanding the prohibition of further deficiency
letters, in the case of—
I.R.C. § 6212(c)(2)(A) —
Deficiency attributable to change of treatment with respect to itemized deductions,
see section 63(e)(3).
I.R.C. § 6212(c)(2)(B) —
Deficiency attributable to gain on involuntary conversion, see section 1033(a)(2)(C) and (D).
I.R.C. § 6212(c)(2)(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.
I.R.C. § 6212(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.
(Aug. 16, 1954, ch. 736, 68A Stat. 770; Sept. 2, 1958,
Pub. L. 85-866, title I, 76, 89(b), 72 Stat. 1661, 1665; Feb. 26, 1964, Pub. L. 88-272, title I, 112(d)(1), 78 Stat. 24; Dec. 30, 1969, Pub. L. 91-172, title I, 101(f)(2), (j)(40),
(41), 83 Stat. 524, 530; Dec. 31, 1970, Pub. L. 91-614, title I, 102(d)(5), 84 Stat. 1842; Sept. 2, 1974,
Pub. L. 93-406, title II, 1016(a)(10), 88 Stat. 930; Oct. 4, 1976, Pub. L. 94-455, title II, 214(b), title XII, 1204(c)(5), 1206(c)(3), title XIII,
1307(d)(2)(F)(ii), (G), title XVI, 1605(b)(5), title XIX, 1901(b)(31)(C),
(37)(C), 1906(b)(13)(A), 90 Stat. 1549, 1698, 1704, 1728, 1754, 1800,
1803, 1834; May 23, 1977, Pub. L. 95-30, title I, 101(d)(15), 91 Stat. 134; Nov. 6, 1978, Pub. L. 95-600, title IV, 405(c)(5), title VII, 701(t)(3)(C), 92 Stat. 2871, 2912; Apr. 2, 1980,
Pub. L. 96-223, title I, 101(f)(1)(C),
(4), (5), 94 Stat. 252, 253; Dec. 24, 1980, Pub. L. 96-589, 6(d)(2), 94 Stat. 3408; Aug. 13, 1981, Pub. L. 97-34, title IV, 442(d)(4), 95 Stat. 323; Oct. 22, 1986, Pub. L. 99-514, title I, 104(b)(17), title XV, 1562(a), 100 Stat. 2106, 2761; Dec. 22, 1987, Pub. L. 100-203, title
X, 10713(b)(2)(C), 101 Stat. 1330-470; Aug. 23, 1988, Pub. L. 100-418, title I, 1941(b)(2)(B)(iii),
(E), (F), 102 Stat. 1323; Nov. 10, 1988, Pub.
L. 100-647, title I, 1015(m), 102 Stat. 3572; Pub. L. 105-34, title III, Sec. 312(d)(12), Aug. 5, 1997, 111 Stat 788; Pub. L. 105-206, title I, Sec. 1102(b), title VI, Sec. 6005(e), 112 Stat. 685, July 12, 1998.)
BACKGROUND NOTES
AMENDMENTS
1998 - Subsec. (a). Pub. L. 105-206, Sec. 1102(b), amended subsec. (a) by adding the sentence at the end.
1997--Subsec. (c)(2)(C). Pub. L. 105-34, Sec. 312(d)(12), struck subpar. (C). Prior to being struck it read as follows:
“(C) Deficiency attributable to gain on sale or exchange of principal residence, see
section 1034(j).”
Subsec. (c)(2)(E). Pub. L. 105-34, Sec. 312(d)(12), redesignated subpar. (E) as subpar. (C).
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 1998 AMENDMENTS
Amendment by Sec. 1102(b) of Pub. L. 105-206 applicable on the date of the enactment of this Act [enacted: July 22, 1998].
EFFECTIVE DATE OF 1997 AMENDMENTS
Amendments by Sec. 312(d)(12) of Pub. L. 105-34 applicable to sales and exchanges after May 6, 1997. Sec. 312(d)[e] provided special
rules which are set out in section 121.
EFFECTIVE DATE OF 1988 AMENDMENTS
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 Aug. 23, 1988, see
section 1941(c) of Pub. L. 100-418, set out as a note under section 164 of this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 104(b)(17) of Pub. L. 99-514 applicable to taxable years beginning after Dec. 31, 1986, see section 151(a) of
Pub. L. 99-514, set out as a note under section 1 of this title.
Section 1562(b) of Pub. L. 99-514 provided that: “The amendment made by this section
[amending this section] shall apply to notices of deficiency issued on or after January
1, 1986.”
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e)
of Pub. L. 97-34, set out as a note under section 2501 of this title.
EFFECTIVE DATE OF 1980 AMENDMENTS
Amendment by Pub. L. 96-589 effective Oct. 1, 1979, but not applicable to proceedings under title 11, Bankruptcy,
commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96-589, set out as a note under section 108 of this title.
Amendment by Pub. L. 96-223 applicable to periods after Feb. 29, 1980, see section 101(i) of Pub. L. 96-223, set out as a note under section 6161 of this title.
EFFECTIVE DATE OF 1978 AMENDMENT
Amendment by section 405(c)(5) of Pub. L. 95-600 applicable to sales and exchanges of residences after July 26, 1978, in taxable years
ending after such date, see section 405(d) of Pub. L. 95-600, set out as a note under section 1034 of this title.
Amendment by section 701(t)(3)(C) of Pub. L. 95-600 effective Oct. 4, 1976, see section 701(t)(5) of Pub. L. 95-600, set out as a note under section 859 of this title.
EFFECTIVE DATE OF 1977 AMENDMENT
Amendment by Pub. L. 95-30 applicable to taxable years beginning after Dec. 31, 1976, see section 106(a)
of Pub. L. 95-30, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by section 214(b) of Pub. L. 94-455 applicable to taxable years beginning after Dec. 31, 1969, except that such amendments
shall not apply to any taxable year ending before Oct. 4, 1976 with respect to which
the period for assessing a deficiency has expired before Oct. 4, 1976, see section
214(c) of Pub. L. 94-455, set out as a note under section 183 of this title.
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 Feb. 28, 1977, see section 1204(d)
of Pub. L. 94-455, as amended, set out as a note under section 6851 of this title.
Amendment by section 1206(c)(3) of Pub. L. 94-455 applicable to returns filed after Dec. 31, 1976, see section 1206(d) of Pub. L. 94-455, set out as a note under section 6213 of this title.
Amendment by section 1307(d)(2)(F)(ii), (G) of Pub. L. 94-455 effective on and after Oct. 4, 1976, see section 1307(e)(6) of Pub. L. 94-455, set out as a note under section 501 of this title.
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 Dec. 31, 1976, see section 1901(d) of
Pub. L. 94-455, set out as a note under section 2 of this title.
EFFECTIVE DATE OF 1974 AMENDMENT
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 Sept. 2, 1974, but, in the case of plans in existence
on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set out as an Effective Date; Transitional Rules note under section 410 of this
title.
EFFECTIVE DATE OF 1970 AMENDMENT
Amendment by Pub. L. 91-614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e)
of Pub. L. 91-614, set out as a note under section 2501 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of this title, effective with respect to taxable
years beginning after Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1958 AMENDMENT
Amendment by section 76 of Pub. L. 85-866 effective Aug. 17, 1954, see section 1(c)(2) of Pub. L. 85-866, set out as a note under section 165 of this title.
Amendment by section 89(b) of Pub. L. 85-866 applicable only if mailing occurs after Sept. 2, 1958, see section 89(d) of Pub. L. 85-866, set out as a note under section 7502 of this title.
NOTICE OF DEFICIENCY TO SPECIFY DEADLINES FOR FILING TAX COURT PETITION
Sec. 3463(a) of Pub. L. 105-206 provided that: “The Secretary of the Treasury or the Secretary's delegate shall include
on each notice of deficiency under section 6212 of the Internal Revenue Code of 1986 the date determined by such Secretary (or delegate) as the last day on which
the taxpayer may file a petition with the Tax Court.” Sec. 3463(c) of Pub. L. 105-206 provided that subsec. (a) shall apply to notices mailed after December 31, 1998.
