Source: https://uscode.house.gov/view.xhtml?path=&req=granuleid%3AUSC-prelim-title26-section6212&f=&fq=&num=0&hl=false&edition=prelim
Timestamp: 2020-07-07 03:56:09
Document Index: 336139833

Matched Legal Cases: ['§ 6212', '§76', '§112', '§101', '§102', '§1016', '§214', '§1204', '§1307', '§1605', '§1901', '§101', '§405', '§701', '§101', '§6', '§442', '§104', '§1562', '§10713', '§1941', '§1015', '§312', '§1102', '§1941', '§104', '§101', '§701', '§1307', '§1016', '§101', '§89', '§1562', '§3463', '§3504']

[USC02] 26 USC 6212: Notice of deficiency
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26 USC 6212: Notice of deficiency Text contains those laws in effect on July 5, 2020
(Aug. 16, 1954, ch. 736, 68A Stat. 770 ; Pub. L. 85–866, title I, §§76, 89(b), Sept. 2, 1958, 72 Stat. 1661 , 1665; Pub. L. 88–272, title I, §112(d)(1), Feb. 26, 1964, 78 Stat. 24 ; Pub. L. 91–172, title I, §101(f)(2), (j)(40), (41), Dec. 30, 1969, 83 Stat. 524 , 530; Pub. L. 91–614, title I, §102(d)(5), Dec. 31, 1970, 84 Stat. 1842 ; Pub. L. 93–406, title II, §1016(a)(10), Sept. 2, 1974, 88 Stat. 930 ; Pub. L. 94–455, title II, §214(b), 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), Oct. 4, 1976, 90 Stat. 1549 , 1698, 1704, 1728, 1754, 1800, 1803, 1834; Pub. L. 95–30, title I, §101(d)(15), May 23, 1977, 91 Stat. 134 ; Pub. L. 95–600, title IV, §405(c)(5), title VII, §701(t)(3)(C), Nov. 6, 1978, 92 Stat. 2871 , 2912; Pub. L. 96–223, title I, §101(f)(1)(C), (4), (5), Apr. 2, 1980, 94 Stat. 252 , 253; Pub. L. 96–589, §6(d)(2), Dec. 24, 1980, 94 Stat. 3408 ; Pub. L. 97–34, title IV, §442(d)(4), Aug. 13, 1981, 95 Stat. 323 ; Pub. L. 99–514, title I, §104(b)(17), title XV, §1562(a), Oct. 22, 1986, 100 Stat. 2106 , 2761; Pub. L. 100–203, title X, §10713(b)(2)(C), Dec. 22, 1987, 101 Stat. 1330–470 ; Pub. L. 100–418, title I, §1941(b)(2)(B)(iii), (E), (F), Aug. 23, 1988, 102 Stat. 1323 ; Pub. L. 100–647, title I, §1015(m), Nov. 10, 1988, 102 Stat. 3572 ; Pub. L. 105–34, title III, §312(d)(12), Aug. 5, 1997, 111 Stat. 840 ; Pub. L. 105–206, title I, §1102(b), July 22, 1998, 112 Stat. 703 .)
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, §1941(b)(2)(B)(iii), substituted "or 44" for "44, or 45".
1987-Subsec. (c)(1). Pub. L. 100–203 inserted reference to section 6852.
1986-Subsec. (c)(2)(A). Pub. L. 99–514, §104(b)(17), amended subpar. (A) generally, substituting ", see section 63(e)(3)" for "and zero bracket amount, see section 63(g)(5)".
1981-Subsec. (c)(1). Pub. L. 97–34 substituted "calendar year" for "calendar quarter".
1980-Subsec. (a). Pub. L. 96–223, §101(f)(1)(C), inserted reference to chapter 45.
1978-Subsec. (c)(1). Pub. L. 95–600, §701(t)(3)(C), substituted "same taxable year" for "same taxable years" in two places.
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, §§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".
1974-Subsec. (a). Pub. L. 93–406, §1016(a)(10)(A), inserted reference to taxes imposed by chapter 43.
1970-Subsec. (c)(1). Pub. L. 91–614 substituted "calendar quarter" for "calendar year".
1969-Subsec. (a). Pub. L. 91–172, §101(j)(40), inserted reference to chapter 42.
1964-Subsec. (c)(2)(A). Pub. L. 88–272 substituted "with respect to the" for "to take".
1958-Subsec. (a). Pub. L. 85–866, §89(b), inserted "certified mail or" before "registered mail".
Pub. L. 99–514, title XV, §1562(b), Oct. 22, 1986, 100 Stat. 2762 , provided that: "The amendment made by this section [amending this section] shall apply to notices of deficiency issued on or after January 1, 1986."
Pub. L. 105–206, title III, §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."
Pub. L. 105–206, title III, §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 [now Internal Revenue Service Independent 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."