Section 19051 Of Article 3. Deficiency Assessments From California Revenue And Taxation Code >> Division 2. >> Part 10.2. >> Chapter 4. >> Article 3.

. Any amount of tax in excess of that disclosed by the return, due to a mathematical error, notice of which has been mailed to the taxpayer, is not a deficiency assessment. The taxpayer has no right of protest or appeal based on that notice; however, the amount of tax erroneously omitted in the return may be assessed and collected in the manner provided in this part as in the case of deficiency assessments.