26 USC 6212 - Notice of deficiency

U.S Code last checked for updates: Apr 26, 2026

§ 6212.

Notice of deficiency

(a)

In general

(b)

Address for notice of deficiency

(1)

Income and gift taxes and certain excise taxes

(2)

Joint income tax return

(3)

Estate tax

(c)

Further deficiency letters restricted

(1)

General rule

(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

(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),

cite as: 26 USC 6212