5210

Should the taxpayer be notified that due to an mathematical error which appears on the tax return, he/she owes taxes in excess of what was declared on the tax return, and that an appraisal of the tax based on what should have been the correct total of the tax, had it not been for the mathematical error, has been made or will be made, such notification shall not be considered as a notification of deficiency for purposes of this section or § 5206 of this title, and the taxpayer shall not be entitled to file suit before the Court of First Instance against said notice, nor will such an appraisal or collection be prohibited by the aforementioned provisions.\nHistory —Aug. 30, 1991, No. 83, § 6.10.