"Deficiency" should be the amount shown on a tax return
minus the amount already paid.
As usual, Congress only confuses the issue
even further, as follows ...
D = C - (A + B)
D = deficiency
C = tax imposed by subtitle A
A = amount shown on the tax return
B = amounts previously assessed
Notice of Deficiency statute is here:
"If the Secretary determines that there is a deficiency ...."
must be done
by means of a proper Assessment Certificate.
Statute defining "Deficiency" is here (be careful!):
READ THIS STATUTE VERY CAREFULLY:
means the amount by which the tax
imposed by subtitle A exceeds the sum of:
(A) amount shown on the tax return
(B) the amounts previously assessed (or collected without assessment) as a deficiency, overó
If (A) equals zero, then
there had better be an "amount previously ASSESSED"
or (B) is also zero.
THEREFORE, (A) + (B) = zero!
And, without any liability STATUTE for subtitle A, then C --
THE TAX IMPOSED BY SUBTITLE A -- IS ALSO ZERO:
(see Commissioner v. Acker)
DO YOU SEE HOW A FORMAL ASSESSMENT IS REQUIRED HERE?
"Assessment" has a very technical meaning, as explained
in Brafman v. U.S. here:
http://www.supremelaw.org/decs/brafman/† (.gif = scanner output)
IRC section 6065 requires that all Assessment Certificates
must be signed under penalty of perjury:
And, IRS must also obey the federal regulation governing
"Method of assessment" here:
IRS can NOT sign or date any
under penalty of perjury, because there is no liability
STATUTE for subtitle A; there is only a REGULATION
which IRS created and, by doing so, they violated
18 U.S.C. 912 by impersonating the Congress:
See also 31 U.S.C. 333:
AND criminal penalties BOTH!)
The "assessment" is
either "self-imposed" on Form 1040,
or a proper "assessment" is performed by the IRS in the
absence of a "self-imposed assessment". But, in the final
analysis, IRS cannot certify any "assessments", because
they cannot prove liability without a statute creating that
specific liability for taxes imposed by IRC subtitle A.
/s/ Paul Andrew Mitchell, B.A., M.S.
Private Attorney General, Criminal Investigator and
Federal Witness: 18 U.S.C. 1510, 1512-13, 1964(a)
All Rights Reserved without Prejudice