26 U.S.C. § 6203 — Method of assessment
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 47 words · no verdicts yet
A tax assessment is made by recording the taxpayer’s liability in the Secretary’s office. At the taxpayer’s request, the Secretary must provide a copy of the record.
The assessment shall be made by recording the liability of the taxpayer* in the office of the Secretary* in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.
The assessment shall be made by recording the liability of the taxpayer* in the office of the Secretary* in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1834
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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