26 USC 6203 – Method of assessment
Current as of: 2024 | Check for updates
|
Other versions
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.
Terms Used In 26 USC 6203
- Secretary: means the Secretary of the Treasury or his delegate. See 26 USC 7701
- taxpayer: means any person subject to any internal revenue tax. See 26 USC 7701