### Question
Can you define what preadjustment year means?


### Answer
**Preadjustment year** is defined as the following in *26 U.S.C. § 6013*:

> the most recent taxable year of the spouse ending before the date the deficiency notice is mailed

#### Citation:
  - *26 U.S.C. § 6013*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 61-INFORMATION AND RETURNS > Subchapter A-Returns and Records > PART II-TAX RETURNS OR STATEMENTS > Subpart B-Income Tax Returns**

