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26 U.S.C. § 6204

Title 26Chapter 63Current through PL 116-220~1 min readLast updated: March 30, 2026View on OLRC →
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§ 6204. Supplemental assessments

  • (a) The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
  • (b) For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.

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