
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6212]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
Subchapter B--Deficiency Procedures in the Case of Income, Estate, Gift, 
                        and Certain Excise Taxes
 
Sec. 6212. Notice of deficiency


(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.

(b) Address for notice of deficiency

         (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.

                     (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.

                           (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.

(c) Further deficiency letters restricted

                          (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).

                        (2) Cross references

            For assessment as a deficiency notwithstanding the 
        prohibition of further deficiency letters, in the case of--
                (A) Deficiency attributable to change of treatment with 
            respect to itemized deductions, see section 63(e)(3).
                (B) Deficiency attributable to gain on involuntary 
            conversion, see section 1033(a)(2)(C) and (D).
                (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.

(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; Pub. L. 85-866, title I, 
Secs. 76, 89(b), Sept. 2, 1958, 72 Stat. 1661, 1665; Pub. L. 88-272, 
title I, Sec. 112(d)(1), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, 
title I, Sec. 101(f)(2), (j)(40), (41), Dec. 30, 1969, 83 Stat. 524, 
530; Pub. L. 91-614, title I, Sec. 102(d)(5), Dec. 31, 1970, 84 Stat. 
1842; Pub. L. 93-406, title II, Sec. 1016(a)(10), Sept. 2, 1974, 88 
Stat. 930; Pub. L. 94-455, title II, Sec. 214(b), title XII, 
Secs. 1204(c)(5), 1206(c)(3), title XIII, Sec. 1307(d)(2)(F)(ii), (G), 
title XVI, Sec. 1605(b)(5), title XIX, Secs. 1901(b)(31)(C), (37)(C), 
1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1549, 1698, 1704, 1728, 1754, 
1800, 1803, 1834; Pub. L. 95-30, title I, Sec. 101(d)(15), May 23, 1977, 
91 Stat. 134; Pub. L. 95-600, title IV, Sec. 405(c)(5), title VII, 
Sec. 701(t)(3)(C), Nov. 6, 1978, 92 Stat. 2871, 2912; Pub. L. 96-223, 
title I, Sec. 101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252, 253; 
Pub. L. 96-589, Sec. 6(d)(2), Dec. 24, 1980, 94 Stat. 3408; Pub. L. 97-
34, title IV, Sec. 442(d)(4), Aug. 13, 1981, 95 Stat. 323; Pub. L. 99-
514, title I, Sec. 104(b)(17), title XV, Sec. 1562(a), Oct. 22, 1986, 
100 Stat. 2106, 2761; Pub. L. 100-203, title X, Sec. 10713(b)(2)(C), 
Dec. 22, 1987, 101 Stat. 1330-470; Pub. L. 100-418, title I, 
Sec. 1941(b)(2)(B)(iii), (E), (F), Aug. 23, 1988, 102 Stat. 1323; Pub. 
L. 100-647, title I, Sec. 1015(m), Nov. 10, 1988, 102 Stat. 3572; Pub. 
L. 105-34, title III, Sec. 312(d)(12), Aug. 5, 1997, 111 Stat. 840; Pub. 
L. 105-206, title I, Sec. 1102(b), July 22, 1998, 112 Stat. 703.)


                               Amendments

    1998--Subsec. (a). Pub. L. 105-206 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.''
    1997--Subsec. (c)(2)(C) to (E). Pub. L. 105-34, 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.
    1988--Subsec. (a). Pub. L. 100-418, Sec. 1941(b)(2)(B)(iii), 
substituted ``or 44'' for ``44, or 45''.
    Subsec. (b)(1). Pub. L. 100-418, Sec. 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, Sec. 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, Sec. 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, Sec. 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, Sec. 101(f)(1)(C), inserted 
reference to chapter 45.
    Subsec. (b)(1). Pub. L. 96-223, Sec. 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, Sec. 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, Sec. 701(t)(3)(C), substituted 
``same taxable year'' for ``same taxable years'' in two places.
    Subsec. (c)(2)(C). Pub. L. 95-600, Sec. 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, Secs. 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, Secs. 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, Secs. 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, Sec. 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, Sec. 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, Sec. 214(b), added subpar. (E).
    1974--Subsec. (a). Pub. L. 93-406, Sec. 1016(a)(10)(A), inserted 
reference to taxes imposed by chapter 43.
    Subsec. (b)(1). Pub. L. 93-406, Sec. 1016(a)(10)(B), (C), inserted 
reference to chapter 43 in two places.
    Subsec. (c)(1). Pub. L. 93-406, Sec. 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, Sec. 101(j)(40), inserted 
reference to chapter 42.
    Subsec. (b)(1). Pub. L. 91-172, Sec. 101(j)(41), inserted reference 
to chapter 42 taxes in heading and text.
    Subsec. (c)(1). Pub. L. 91-172, Sec. 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, Sec. 89(b), inserted ``certified 
mail or'' before ``registered mail''.
    Subsec. (b)(1). Pub. L. 85-866, Sec. 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, Sec. 89(b), inserted ``certified 
mail or'' before ``registered mail''.


                    Effective Date of 1997 Amendment

    Amendment by Pub. L. 105-34 applicable to sales and exchanges after 
May 6, 1997, with certain exceptions, see section 312(d) of Pub. L. 105-
34, set out as a note under section 121 of this title.


                    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 1038 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

    Pub. L. 105-206, title III, Sec. 3463(a), July 22, 1998, 112 Stat. 
767, 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.''
    [Section 3463(a) of Pub. L. 105-206, set out above, applicable to 
notices mailed after Dec. 31, 1998, see section 3463(c) of Pub. L. 105-
206, set out as an Effective Date of 1998 Amendment note under section 
6213 of this title.]


             Explanations of Appeals and Collection Process

    Pub. L. 105-206, title III, Sec. 3504, July 22, 1998, 112 Stat. 771, 
provided that: ``The Secretary of the Treasury or the Secretary's 
delegate shall, as soon as practicable, but not later than 180 days 
after the date of the enactment of this Act [July 22, 1998], include 
with any first letter of proposed deficiency which allows the taxpayer 
an opportunity for administrative review in the Internal Revenue Service 
Office of Appeals an explanation of the entire process from examination 
through collection with respect to such proposed deficiency, including 
the assistance available to the taxpayer from the National Taxpayer 
Advocate at various points in the process.''

                  Section Referred to in Other Sections

    This section is referred to in sections 1033, 1311, 2513, 4941, 
4942, 4943, 4945, 4951, 4952, 4955, 4958, 4963, 4975, 6013, 6040, 6155, 
6213, 6234, 6404, 6503, 6512, 6621, 6672, 6851, 6861, 6901, 7421, 7422, 
7463, 7522 of this title; title 29 section 1342.
