Title 26 — Internal Revenue CodeRelease 119-73
§6203 Method of assessment
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 63— - ASSESSMENT › Subchapter Subchapter A— - In General › § 6203
Full Legal Text
Title 26, §6203
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6203
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73