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.
Address for notice of deficiency
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.
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.
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.
Further deficiency letters restricted
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).
Cross references
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. 73668A Stat. 770Pub. L. 85–866, title I72 Stat. 1661Pub. L. 88–272, title I, § 112(d)(1)78 Stat. 24Pub. L. 91–172, title I, § 101(f)(2)83 Stat. 524Pub. L. 91–614, title I, § 102(d)(5)84 Stat. 1842Pub. L. 93–406, title II, § 1016(a)(10)88 Stat. 930Pub. L. 94–455, title II, § 214(b)90 Stat. 1549Pub. L. 95–30, title I, § 101(d)(15)91 Stat. 134Pub. L. 95–600, title IV, § 405(c)(5)92 Stat. 2871Pub. L. 96–223, title I, § 101(f)(1)(C)94 Stat. 252Pub. L. 96–589, § 6(d)(2)94 Stat. 3408Pub. L. 97–34, title IV, § 442(d)(4)95 Stat. 323Pub. L. 99–514, title I, § 104(b)(17)100 Stat. 2106Pub. L. 100–203, title X, § 10713(b)(2)(C)101 Stat. 1330–470Pub. L. 100–418, title I, § 1941(b)(2)(B)(iii)102 Stat. 1323Pub. L. 100–647, title I, § 1015(m)102 Stat. 3572Pub. L. 105–34, title III, § 312(d)(12)111 Stat. 840Pub. L. 105–206, title I, § 1102(b)112 Stat. 703(, ; , §§ 76, 89(b), , , 1665; , , ; , (j)(40), (41), , , 530; , , ; , , ; , 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), , , 1698, 1704, 1728, 1754, 1800, 1803, 1834; , , ; , title VII, § 701(t)(3)(C), , , 2912; , (4), (5), , , 253; , , ; , , ; , title XV, § 1562(a), , , 2761; , , ; , (E), (F), , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 105–2061998—Subsec. (a). 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.”
Pub. L. 105–341997—Subsec. (c)(2)(C) to (E). , 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.
Pub. L. 100–418, § 1941(b)(2)(B)(iii)1988—Subsec. (a). , substituted “or 44” for “44, or 45”.
Pub. L. 100–418, § 1941(b)(2)(E)Subsec. (b)(1). , substituted “or chapter 44” for “chapter 44, or chapter 45” and “chapter 44, and this chapter” for “chapter 44, chapter 45, and this chapter”.
Pub. L. 100–418, § 1941(b)(2)(F)Subsec. (c)(1). , 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”.
Pub. L. 100–647Subsec. (d). 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.
Pub. L. 100–2031987—Subsec. (c)(1). inserted reference to section 6852.
Pub. L. 99–514, § 104(b)(17)1986—Subsec. (c)(2)(A). , amended subpar. (A) generally, substituting “, see section 63(e)(3)” for “and zero bracket amount, see section 63(g)(5)”.
Pub. L. 99–514, § 1562(a)Subsec. (d). , added subsec. (d).
Pub. L. 97–341981—Subsec. (c)(1). substituted “calendar year” for “calendar quarter”.
Pub. L. 96–223, § 101(f)(1)(C)1980—Subsec. (a). , inserted reference to chapter 45.
Pub. L. 96–223, § 101(f)(4)Subsec. (b)(1). , 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.
Pub. L. 96–223, § 101(f)(5)Subsec. (c)(1). , 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”.
Pub. L. 96–589section 505(a) of title 11Subsec. (c)(2). inserted cross reference to for provisions allowing determination of tax in title 11 cases.
Pub. L. 95–600, § 701(t)(3)(C)1978—Subsec. (c)(1). , substituted “same taxable year” for “same taxable years” in two places.
Pub. L. 95–600, § 405(c)(5)Subsec. (c)(2)(C). , substituted “principal residence” for “personal residence”.
Pub. L. 95–301977—Subsec. (c)(2)(A). 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)”.
Pub. L. 94–4551976—Subsec. (a). , §§ 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”.
Pub. L. 94–455Subsec. (b)(1). , §§ 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”.
Pub. L. 94–455Subsec. (c)(1). , §§ 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)”.
Pub. L. 94–455, § 1901(b)(31)(C)Subsec. (c)(2)(B). , substituted “1033(a)(2)(C) and (D)” for “1033(a)(3)(C) and (D)”.
Pub. L. 94–455, § 1901(b)(37)(C)section 1335 of this titleSubsec. (c)(2)(D). , struck out subsec. (c)(2)(D) which set forth a cross reference to relating to a deficiency attributable to war loss recoveries where prior benefit rule is elected.
Pub. L. 94–455, § 214(b)Subsec. (c)(2)(E). , added subpar. (E).
Pub. L. 93–406, § 1016(a)(10)(A)1974—Subsec. (a). , inserted reference to taxes imposed by chapter 43.
Pub. L. 93–406, § 1016(a)(10)(B)Subsec. (b)(1). , (C), inserted reference to chapter 43 in two places.
Pub. L. 93–406, § 1016(a)(10)(D)Subsec. (c)(1). , substituted “of the same decedent, of chapter 43 tax for the same taxable years,” for “of the same decedent,”.
Pub. L. 91–6141970—Subsec. (c)(1). substituted “calendar quarter” for “calendar year”.
Pub. L. 91–172, § 101(j)(40)1969—Subsec. (a). , inserted reference to chapter 42.
Pub. L. 91–172, § 101(j)(41)Subsec. (b)(1). , inserted reference to chapter 42 taxes in heading and text.
Pub. L. 91–172, § 101(f)(2)Subsec. (c)(1). , 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.
Pub. L. 88–2721964—Subsec. (c)(2)(A). substituted “with respect to the” for “to take”.
Pub. L. 85–866, § 89(b)1958—Subsec. (a). , inserted “certified mail or” before “registered mail”.
Pub. L. 85–866, § 76Subsec. (b)(1). , substituted “subtitle A or chapter 12” for “chapter 1 or 12” and “subtitle A, chapter 12,” for “such chapter”.
Pub. L. 85–866, § 89(b)Subsec. (b)(2). , inserted “certified mail or” before “registered mail”.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34section 312(d) of Pub. L. 105–34section 121 of this titleAmendment by applicable to sales and exchanges after , with certain exceptions, see , set out as a note under .
Effective Date of 1988 Amendments
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Pub. L. 100–418section 1941(c) of Pub. L. 100–418section 164 of this titleAmendment by applicable to crude oil removed from the premises on or after , see , set out as a note under .
Effective Date of 1986 Amendment
section 104(b)(17) of Pub. L. 99–514section 151(a) of Pub. L. 99–514section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Pub. L. 99–514, title XV, § 1562(b)100 Stat. 2762
Effective Date of 1981 Amendment
Pub. L. 97–34section 442(e) of Pub. L. 97–34section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .
Effective Date of 1980 Amendments
Pub. L. 96–589section 7(e) of Pub. L. 96–589section 108 of this titleAmendment by effective , but not applicable to proceedings under title 11, Bankruptcy, commenced before , see , set out as a note under .
Pub. L. 96–223section 101(i) of Pub. L. 96–223section 6161 of this titleAmendment by applicable to periods after , see , set out as a note under .
Effective Date of 1978 Amendment
section 405(c)(5) of Pub. L. 95–600section 405(d) of Pub. L. 95–600section 1038 of this titleAmendment by applicable to sales and exchanges of residences after , in taxable years ending after such date, see , set out as a note under .
section 701(t)(3)(C) of Pub. L. 95–600section 701(t)(5) of Pub. L. 95–600section 859 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1977 Amendment
Pub. L. 95–30section 106(a) of Pub. L. 95–30section 1 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1976 Amendment
section 214(b) of Pub. L. 94–455section 214(c) of Pub. L. 94–455section 183 of this titleAmendment by applicable to taxable years beginning after , except that such amendments shall not apply to any taxable year ending before with respect to which the period for assessing a deficiency has expired before , see , set out as a note under .
section 1204(c)(5) of Pub. L. 94–455section 1204(d) of Pub. L. 94–455section 6851 of this titleAmendment by applicable with respect to action taken under section 6851, 6861, or 6862 of this title where the notice and demand takes place after , see , as amended, set out as a note under .
section 1206(c)(3) of Pub. L. 94–455section 1206(d) of Pub. L. 94–455section 6213 of this titleAmendment by applicable to returns filed after , see , set out as a note under .
Pub. L. 94–455section 1307(e)(6) of Pub. L. 94–455section 501 of this titleAmendment by section 1307(d)(2)(F)(ii), (G) of effective on and after , see , set out as a note under .
section 1605(b)(5) of Pub. L. 94–455section 1608(d) of Pub. L. 94–455section 856 of this titleFor effective date of amendment by , see , set out as a note under .
Pub. L. 94–455section 1901(d) of Pub. L. 94–455section 2 of this titleAmendment by section 1901(b)(31)(C), (37)(C) of applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1974 Amendment
Pub. L. 93–406Pub. L. 93–406Pub. L. 93–406section 1017 of Pub. L. 93–406section 410 of this titleAmendment by applicable, except as otherwise provided in section 1017(c) through (i) of , for plan years beginning after , but, in the case of plans in existence on , amendment by applicable for plan years beginning after , see , set out as an Effective Date; Transitional Rules note under .
Effective Date of 1970 Amendment
Pub. L. 91–614section 102(e) of Pub. L. 91–614section 2501 of this titleAmendment by applicable with respect to gifts made after , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by effective , see , set out as an Effective Date note under .
Effective Date of 1964 Amendment
Pub. L. 88–272section 21 of this titlesection 131 of Pub. L. 88–272section 1 of this titleAmendment by , except for purposes of , effective with respect to taxable years beginning after , see , set out as a note under .
Effective Date of 1958 Amendment
section 76 of Pub. L. 85–866section 1(c)(2) of Pub. L. 85–866section 165 of this titleAmendment by effective , see , set out as a note under .
section 89(b) of Pub. L. 85–866section 89(d) of Pub. L. 85–866section 7502 of this titleAmendment by applicable only if mailing occurs after , see , set out as a note under .
Notice of Deficiency To Specify Deadlines for Filing Tax Court Petition
Pub. L. 105–206, title III, § 3463(a)112 Stat. 767
Section 3463(a) of Pub. L. 105–206section 3463(c) of Pub. L. 105–206section 6213 of this title[, set out above, applicable to notices mailed after , see , set out as an Effective Date of 1998 Amendment note under .]
Explanations of Appeals and Collection Process
Pub. L. 105–206, title III, § 3504112 Stat. 771