### Question
How does the law define deficiency?


### Answer
Under *26 U.S.C. § 6211*, **deficiency** is defined as:

> the amount by which the tax imposed by subtitle A or B, or chapter 41, 42, 43, or 44 exceeds the excess of—



(1) the sum of



(A) the amount shown as the tax by the taxpayer upon his return, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus



(B) the amounts previously assessed (or collected without assessment) as a deficiency, over—


  


(2) the amount of rebates, as defined in subsection (b)(2), made

#### Citation:
  - *26 U.S.C. § 6211*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 63-ASSESSMENT > Subchapter B-Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes**

