Page:United States Statutes at Large Volume 90 Part 2.djvu/235

 PUBLIC LAW 94-455—OCT. 4, 1976

90 STAT. 1703

"Sec. 7609. Special procedures for third-party summonses. "Sec. 7610. Fees and costs for witnesses. "Sec. 7611. Cross references."

(c) EFFECTIVE D A T E. — The amendments made by this section shall 26 USC 7609 a p p l y with respect to any summons issued after December 31, 1976. note. SEC. 1206. ASSESSMENTS IN CASE OF MATHEMATICAL OR CLERICAL ERRORS. (a) IN GENERAL.—Section 6213(b) (relating to exceptions to 26 USC 6213. restrictions on assessment i n certain cases) is amended— (1) by redesignating paragraph s (2) and (3) as paragraph s (3) and (4), respectively, and (2) by striking out paragraph (1) and inserting in lieu thereof the following new paragraph s: " (1) ASSESSMENTS ARISING OUT o r MATHEMATICAL OR CLERICAL

ERRORS.—If the taxpayer is notified that, on account of a mathematical or clerical error appearing on the return, an amount of tax in excess of that shown on the r e t u r n is due, and that an assessment of the tax has been or will be made on the basis of what would have been the correct amount of tax but for the mathematical or clerical error, such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been m a i l e d), or of section 6212(c)(1) (restricting further deficiency letters), or of section 6512(a) (prohibiting credits or refunds after petition to the T a x C o u r t), and the taxpayer shall have no right to file a petition with the T a x Court based on such notice, nor shall such assessment o r collection be prohibited by the provisions of subsection (a) of this section. E a c h notice under this paragraph shall set forth the error alleged and an explanation thereof. " (2) ABATEMENT OF ASSESSMENT OF MATHEMATICAL OR CLERICAL ERRORS. " (A) REQUEST FOR ABATEMENT.—Notwithstanding section

6404(b), a taxpa;^er may file with the Secretary within 60 days after notice is sent under paragraph (1) a request for an abatement of any assessment specified in such notice, and upon receipt of such request, the Secretary shall abate the assessment. Any reassessment of the tax with respect to which an abatement is made under this subparagraph shall be subject to the deficiency procedures prescribed by this subchapter. " (B) S T A Y OF COLLECTION.—In the case of any assessment

referred to in paragraph (1), notwithstanding paragraph (1), no levy or proceeding in court for the collection of such assessment shall be made, begun, or prosecuted during the period in which such assessment may be abated under this paragraph." (b) DEFINITIONS RELATING TO MATHEMATICAL OR CLERICAL ERRORS.—

Section 6213 is amended by redesignating subsection (f) as subsection 26 USC 6213. (g), and by inserting immediately after subsection (e) the following new subsection: " (f) DEFINITIONS. — For purposes of this section— " (1) R E T U R N. — The term 'return' includes any return, statement, schedule, or list, and any amendment or supplement thereto, filed with respect to any tax imposed by subtitle A or B, or chap- ^6 USC 1, 2001. t e r 42 o r 43. 26 USC 4940, " (2) MATHEMATICAL OR CLERICAL ERROR.—The term ' m a the m a t i -

cal o r clerical error' means—

4971.

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