Article 4 - DEFICIENCY DETERMINATIONS

Section 7670 - Deficiency determination if supplier's return is not satisfactory
Section 7671 - Notice
Section 7672 - Neglect or intentional disregard of statutes or rules and regulations; penalty
Section 7673 - Fraud or intent to evade tax; penalty
Section 7674 - Interest
Section 7675 - Time requirements for notice of deficiency determination
Section 7675.1 - Notice if deficiency arising during lifetime of decedent
Section 7676 - Taxpayer's consent regarding notice