§ 7487 - Determination of deficiency, penalty or interest
§ 7487. Determination of deficiency, penalty or interest
Upon receipt of a notice of deficiency or assessment of penalty or interest under section 7485 of this title, the taxpayer may, within 60 days after the date of the notice or assessment, petition the commissioner in writing for a determination of that deficiency or assessment. The commissioner shall thereafter grant a hearing upon the matter and notify the taxpayer in writing of his or her determination concerning the deficiency, penalty or interest. (Added 1969, No. 269 (Adj. Sess.), § 1, eff. date, see note under § 7401 of this title; amended 1975, No. 154 (Adj. Sess.), § 2, eff. date, see note below; 1989, No. 222 (Adj. Sess.), § 35.)