Bush v. United States

09-5008, 09-5009

Question(s) Presented

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.”

Selected Proceedings and Orders
September 11, 2009
March 31, 2010
August 24, 2011