26 U.S.C. 6212: Notice of deficiency

1998

• 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." (Internal Revenue Service Restructuring and Reform Act of 1998) Law text · (a)

1997

• 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: "D… (Taxpayer Relief Act of 1997) Law text · (c)

1988

• Pub. L. 100–418, §1941(b)(2)(B)(iii), substituted "or 44" for "44, or 45". · (a)
• Pub. L. 100–418, §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". · (b)
• Pub. L. 100–418, §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". · (c)
• 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that nothing in this subsection shall affect suspension of running of period of limitations during period during which rescinded notice was outstanding. · (d)

1987

• Pub. L. 100–203 inserted reference to section 6852. · (c)

1986

• 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)". · (c)
• Pub. L. 99–514, §1562(a), added subsec. (d). · (d)

1981

• Pub. L. 97–34 substituted "calendar year" for "calendar quarter". · (c)

1980

• Pub. L. 96–223, §101(f)(1)(C), inserted reference to chapter 45. · (a)
• Pub. L. 96–223, §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. · (b)
• Pub. L. 96–223, §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". · (c)
• Pub. L. 96–589 inserted cross reference to section 505(a) of title 11 for provisions allowing determination of tax in title 11 cases. · (c)

1978

• Pub. L. 95–600, §701(t)(3)(C), substituted "same taxable year" for "same taxable years" in two places. · (c)
• Pub. L. 95–600, §405(c)(5), substituted "principal residence" for "personal residence". · (c)

1977

• 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)". · (c)

1976

• 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". · (a)
• Pub. L. 94–455, §§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 … · (b)
• Pub. L. 94–455, §§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 fo… · (c)
• Pub. L. 94–455, §1901(b)(31)(C), substituted "1033(a)(2)(C) and (D)" for "1033(a)(3)(C) and (D)". · (c)
• Pub. L. 94–455, §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. · (c)
• Pub. L. 94–455, §214(b), added subpar. (E). · (c)

1974

• Pub. L. 93–406, §1016(a)(10)(A), inserted reference to taxes imposed by chapter 43. · (a)
• Pub. L. 93–406, §1016(a)(10)(B), (C), inserted reference to chapter 43 in two places. · (b)
• Pub. L. 93–406, §1016(a)(10)(D), substituted "of the same decedent, of chapter 43 tax for the same taxable years," for "of the same decedent,". · (c)

1970

• Pub. L. 91–614 substituted "calendar quarter" for "calendar year". · (c)

1969

• Pub. L. 91–172, §101(j)(40), inserted reference to chapter 42. · (a)
• Pub. L. 91–172, §101(j)(41), inserted reference to chapter 42 taxes in heading and text. · (b)
• Pub. L. 91–172, §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 defici… · (c)

1964

• Pub. L. 88–272 substituted "with respect to the" for "to take". · (c)

1958

• Pub. L. 85–866, §89(b), inserted "certified mail or" before "registered mail". · (a)
• Pub. L. 85–866, §76, substituted "subtitle A or chapter 12" for "chapter 1 or 12" and "subtitle A, chapter 12," for "such chapter". · (b)
• Pub. L. 85–866, §89(b), inserted "certified mail or" before "registered mail". · (b)