Opinion ID: 510051
Heading Depth: 2
Heading Rank: 1

Heading: Statutory Requirements for Assessment

Text: 9 The Code sets forth specific procedures that the IRS must follow to assess and collect an income tax deficiency. 10 First, before beginning collection activity, the IRS must notify a taxpayer of the deficiency by mailing him a notice of deficiency by certified or registered mail. The Code provides that the notice shall be sufficient if it is sent to the taxpayer at his last known address. 8 The Code does not require that the taxpayer receive the notice of deficiency. 9 11 Second, after mailing the notice of deficiency, the IRS must wait at least ninety days. During this ninety day waiting period the taxpayer may file a petition with the United States Tax Court. I.R.C. Sec. 6213(a). If the taxpayer fails to file a Tax Court petition during this ninety day period, the Tax Court lacks jurisdiction to consider the deficiency. 10 12 Third, if the taxpayer has not filed a Tax Court Petition, after waiting at least ninety days, the IRS may assess the deficiency. 13 Section 6213(a) specifically prohibits any assessment or collection attempts until ninety days after the mailing of the statutory notice of deficiency and during the time that a Tax Court case is pending. To enforce its prohibition, Sec. 6213(a) provides that any assessment during the prohibited times may be enjoined by a proceeding in the proper court. Section 6213(a) is thus an exception to the general bar on suits to restrain assessment or collection of taxes. See I.R.C. Sec. 7421. If the IRS did not mail the August 10, 1984 deficiency notice as required by the Code, Sec. 6213(a) might permit a court to enjoin any attempts to collect the December 31, 1984 assessment.