Page:United States Statutes at Large Volume 68A.djvu/811

 CH. 63—ASSESSMENT

771

imposed by chapter 1 or 12, if mailed to the taxpayer a t his last known address, shall be sufficient for purposes of such chapter 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 or his delegate 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 registered mail to each spouse a t his last known address. (3) ESTATE TAX.—In the absence of notice to the Secretary or

his delegate 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 or his delegate 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 or his delegate 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, or of estate tax in respect of the taxable estate of the same decedent, 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 errors), 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 election to talce standard deduction where taxpayer and his spouse made separate returns, see section 144(b). (B) Deficiency attributable to gain on involuntary conversion, see section 1033(a)(3)(C) and (D). (C) Deficiency attributable to gain on sale or exchange of personal residence, see section 1034(j). (D) Deficiency attributable to war loss recoveries where prior benefit rule is elected, see section 1335. SEC. 6213. RESTRICTIONS APPLICABLE TO DEFICIENCIES; PETITION TO TAX COURT. (a) T I M E FOR FILING PETITION AND RESTRICTION ON ASSESSMENT.—

Within 90 days, or 150 days if the notice is addressed to a person outside the States of the Union and the District of Columbia, after the notice of deficiency authorized in section 6212 is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day), the taxpayer may file a petition with the Tax Court for a redetermination of the deficiency. Except as otherwise provided in section 6861 no assessment of a deficiency in respect of any tax imposed by subtitle A or B and no levy or proceeding in court for its collection shall be made, begun, or prosecuted § 6213(a)

�