Si una tasación bajo la sec. 5214 de este título fuere hecha antes de haberse notificado al contribuyente bajo la sec. 5206 de este título alguna determinación con respecto a la deficiencia a que se refiere tal tasación, el Centro de Recaudación deberá, dentro de los treinta (30) días siguientes a la fecha de su tasación, notificar al contribuyente dicha deficiencia de conformidad con, y sujeto a, las disposiciones de la sec. 5206 de este título.
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