1. “Under I.R.C. § 6213, were taxpayers in this case entitled to a pre-assessment deficiency notice? Were the assessments the results of a ‘computational adjustment’ under § 6230 as the term ‘computational adjustment’ is defined in § 6231(a)(6)?” 2. “If the IRS were required to issue a deficiency notice, does § 6213 require that a refund be made to the taxpayers for amounts not collected ‘by levy or through a proceeding in court’?” 3. “Are taxpayers entitled to a refund under any other section of the Internal Revenue Code? For example, what effect, if any, does an assessment without notice under § 6213 have on stopping the running of the statute of limitations?” 4. “Does the harmless error statute, 28 U.S.C. § 2111, apply to the government’s failure to issue a deficiency notice under I.R.C. § 6213? If so, should it apply to the taxpayers in this case?”
1. “[T]he IRS was correct to directly assess these taxes without a notice of deficiency. . . . [T]he assessments were computational adjustments under I.R.C. § 6231. . . . Because we conclude that the assessments in this case amounted to computational adjustments, no deficiency notices were necessary.” 2-4. “The three remaining questions this court put to the parties as part of en banc rehearing each presumed that a deficiency notice was required. Because our holding here definitively contradicts that presumption, we need not analyze those questions.”
