26 CFR 301.6212-1

[Code of Federal Regulations]

[Title 26, Volume 18]

[Revised as of April 1, 2004]

From the U.S. Government Printing Office via GPO Access

[CITE: 26CFR301.6212-1]

[Page 157-158]

TITLE 26--INTERNAL REVENUE

CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

(CONTINUED)

PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents

Assessment

Sec. 301.6212-1 Notice of deficiency.

(a) General rule. If a district director or director of a service

center (or regional director of appeals), determines that there is a

deficiency in respect of income, estate, or gift tax imposed by subtitle

A or B, or excise tax imposed by chapter 41, 42, 43, or 44, of the Code,

such official is authorized to notify the taxpayer of the deficiency by

either registered or certified mail.

(b) Address for notice of deficiency--(1) Income, gift, and chapter

41, 42, 43, and 44 taxes. Unless the district director for the district

in which the return in question was filed has been notified under the

provisions of section 6903 as to the existence of a fiduciary

relationship, notice of a deficiency in respect of income tax, gift tax,

or tax imposed by chapter 41, 42, 43, or 44 shall be sufficient if

mailed to the taxpayer at his last known address, even though 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 returns. If a joint income tax return has been

filed by husband and wife, the district director (or assistant regional

commissioner, appellate) may, unless the district director for the

district in which such joint return was filed has been notified by

either spouse that a separate residence has been established, send

either a joint or separate notice of deficiency to the taxpayers at

their last known address. If, however, the proper district director has

been so notified, a separate notice of deficiency that is a duplicate

original of the joint notice, must be sent by registered mail prior to

September 3, 1958, and by either registered or certified mail on and

after September 3, 1958, to each spouse at his or her last known

address. The notice of separate residences should be addressed to the

district director for the district in which the joint return was filed.

(3) Estate tax. In the absence of notice, under the provisions of

section

[[Page 158]]

6903 as to the existence of a fiduciary relationship, to the district

director for the district in which the estate tax return was filed,

notice of a deficiency in respect of the estate tax imposed by chapter

11, subtitle B, of the Code shall be sufficient if addressed in the name

of the decedent or other person subject to liability and mailed to his

last known address.

or director of a service center (or regional director of appeals) mails

to the taxpayer notice of a deficiency, and the taxpayer files a

petition with the Tax Court within the prescribed period, no additional

deficiency may be determined with respect to income tax for the same

taxable year, gift tax for the same ``calendar period'' (as defined in

Sec. 25.2502-1(c)(1)), estate tax with respect to the taxable estate of

the same decedent, chapter 41, 43, or 44 tax of the taxpayer for the

same taxable year, section 4940 tax for the same taxable year, or

chapter 42 tax of the taxpayer (other than under section 4940) with

respect to the same act (or failure to act) to which such petition

relates. This restriction shall not apply in the case of fraud,

assertion of deficiencies with respect to any qualified tax (as defined

in paragraph (b) of Sec. 301.6361-4) in respect of which no deficiency

was asserted for the taxable year in the notice, assertion of

deficiencies with respect to the Federal tax when deficiencies with

respect to only a qualified tax (and not the Federal tax) were asserted

for the taxable year in the notice, assertion of greater deficiencies

before the Tax Court as provided in section 6214(a), mathematical errors

as provided in section 6213(b)(1), termination assessments in section

6851 or 6852, or jeopardy assessments as provided in section 6861(c).

Solely for purposes of applying the restriction of section 6212(c), a

notice of deficiency with respect to second tier tax under chapter 43

shall be deemed to be a notice of deficiency for the taxable year in

which the taxable event occurs. See Sec. 53.4963-1(e)(7)(iii) or (iv)

for the date on which the taxable event occurs.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 7238, 37 FR 28739, Dec.

29, 1972; T.D. 7579, 43 FR 59360, Dec. 20, l978; T.D. 7838, 47 FR 44249,

Oct. 7, 1982; T.D. 7910, 48 FR 40376, Sept. 7, 1983; T.D. 8084, 51 FR

16305, May 2, 1986; T.D. 8628, 60 FR 62212, Dec. 5, 1995]