amount specified in subsection (a)(1) over the rebates previously made. . (5) Section 6212(b) is amended to read as follows: (b) Address for Notice of Deficiency In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 42, 43, or 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation has terminated its existence. . (6) Section 6302(b) is amended by striking 21, . (7) Section 6302 is amended by striking subsection (g) and by redesignating subsection (h) as subsection (g). (8) Section 6325 is amended by striking subsection (c) and by redesignating subsections (d) through (h) as subsections (c) through (g), respectively. (9) Section 6402(d) is amended by striking paragraph (3). (10) Section 6402 is amended by striking subsection (k) and by redesignating subsection (l) as subsection (k). (11) Section 6501(b) is amended— (A) by striking except tax imposed by chapter 3, 21, or 24, in paragraph (1), and (B) by striking paragraph (2) and by redesignating paragraphs (3) and (4) as paragraphs (2) and (3), respectively. (12) Section 6501(c) is amended by striking paragraphs (5) through (11). (13) Section 6501(e) is amended by striking subsection (c)— and all that follows through subtitle D in paragraph (3) and inserting subsection (c), in the case of a return of a tax imposed under a provision of subtitle B . (14) Section 6501 is amended by striking subsections (f) through (k) and subsections (m) and (n) and by redesignating subsection (l) as subsection (f). (15) Section 6503(a) is amended— (A) by striking paragraph (2), (B) by striking Deficiency .— and all that follows through The running and inserting Deficiency .—The running , and (C) by striking income, estate, gift and . (16) Section 6503 is amended by striking subsections (e), (f), (i), and