If the Secretary has mailed to the taxpayer a notice of deficiency as provided in subsection (a), and the taxpayer files a petition with the Tax Court within the time prescribed in section
6213
(a), the Secretary shall have no right to determine any additional deficiency of income tax for the same taxable year, of gift tax for the same calendar year, of estate tax in respect of the taxable estate of the same decedent, of chapter 41 tax for the same taxable year, of chapter 43 tax for the same taxable year, of chapter 44 tax for the same taxable year, of section
4940 tax for the same taxable year, or of chapter 42 tax, (other than under section
4940) with respect to any act (or failure to act) to which such petition relates, except in the case of fraud, and except as provided in section
6214
(a) (relating to assertion of greater deficiencies before the Tax Court), in section
6213
(b)(1) (relating to mathematical or clerical errors), in section
6851 or
6852 (relating to termination assessments), or in section
6861
(c) (relating to the making of jeopardy assessments).