26 U.S.C. § 6203

Title 26 Chapter 63 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →

Sections in this chapter

§ 6201
§ 6202
§ 6203
§ 6204
§ 6205
§ 6206
§ 6207
§ 6211
§ 6212
§ 6213
§ 6214
§ 6215
§ 6216
§ 6221
§ 6222
§ 6223
§ 6225
§ 6226
§ 6227
§ 6231
§ 6232
§ 6233
§ 6234
§ 6235
§ 6241

§ 6203. Method of 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.

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