[Code of Federal Regulations]
[Title 26, Volume 7]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR1.534-3]

[Page 245]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 1_INCOME TAXES--Table of Contents
 
Sec. 1.534-3  Jeopardy assessments in Tax Court cases.

    In the case of a jeopardy assessment, a notice of deficiency is 
required to be sent to the taxpayer by registered mail (or by certified 
or registered mail, if the notice is mailed after September 2, 1958) 
within 60 days after the making of the assessment. See section 6861. If 
a jeopardy assessment is made before the mailing of the deficiency 
notice, then in the case of a proceeding in the Tax Court, if the 
deficiency notice informs the taxpayer that an amount of accumulated 
earnings tax is included in the deficiency, such notice shall constitute 
the notification provided for in section 534(b) and paragraph (c) of 
Sec. 1.534-2. Under such circumstances the statement described in 
section 534(c) and paragraph (d) of Sec. 1.534-2 shall instead be 
included in the taxpayer's petition to the Tax Court, if the taxpayer 
desires to submit such statement. See paragraph (b) of Sec. 1.534-2, 
relating to burden of proof on the taxpayer.