"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)

where,

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:

http://www.law.cornell.edu/uscode/26/6212.html

"If the Secretary determines that there is a deficiency ...."

That "determination" must be done
by means of a proper Assessment Certificate.

Statute defining "Deficiency" is here (be careful!):

http://www.law.cornell.edu/uscode/26/6211.html

READ THIS STATUTE VERY CAREFULLY:

"deficiency" means the amount by which the tax
imposed by subtitle A exceeds the sum of:

(A) amount shown on the tax return

PLUS

(B) the amounts previously assessed (or collected without assessment) as a deficiency, over—

NOPE!

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:

http://www.supremelaw.org/sls/nutshell.htm
http://www.supremelaw.org/sls/2amjur2d.htm
(see Commissioner v. Acker)
http://www.supremelaw.org/press/rels/subpoena.htm


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:

http://www.law.cornell.edu/uscode/26/6065.html

And, IRS must also obey the federal regulation governing

"Method of assessment" here:

http://www.supremelaw.org/cfr/26/26cfr301.6203-1.htm

HOWEVER:

IRS can NOT sign or date any Assessment Certificates
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:

http://www.law.cornell.edu/uscode/18/912.html

See also 31 U.S.C. 333:

http://www.law.cornell.edu/uscode/31/333.html

(civil AND criminal penalties BOTH!)

Summary:

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.

Sincerely yours,
/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)
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