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" In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency determined under section 6211 without regard to such assessment. "
The Impact of the Complexity of the Tax Code on Small Business: What Can be ... - Page 175
by United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - 2001 - 198 pages
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1961 - 422 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1970 - 360 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount Is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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Code of Federal Regulations: 1949-1984

Administrative law - 1969 - 372 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Impact of the Complexity of the Tax Code on Small Business ..., Volume 4

United States. Congress. House. Committee on Small Business. Subcommittee on Tax, Finance, and Exports - Business & Economics - 2001 - 212 pages
...may file a petition with the Tax Court for a re-determination of the deficiency. Section 621 3(bX4) states in part that, in any case where such amount...The IRS does not have the authority under section 621 3(a) to accept an implied consent/or agreement to close cases and assess tax. In 1990, the Service...
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Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - Business & Economics - 2008 - 1632 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1958 - 1000 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount Is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968 - 340 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 368 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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The Code of Federal Regulations of the United States of America

Administrative law - 1960 - 534 pages
...may be assessed upon the receipt of such payment notwithstanding the provisions of subsection (a). In any case where such amount is paid after the mailing of a notice of deficiency under section 6212, such payment shall not deprive the Tax Court of jurisdiction over such deficiency...
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