Title 26, Internal Revenue CodeRelease 119-102
§6202 Establishment by Regulations of Mode or Time of Assessment
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General › § 6202
Summary
When no rule exists, the Secretary can set when/how taxes and related charges are assessed.
Full Legal Text
Title 26, §6202
Internal Revenue Code, Source: USLM XML via OLRC
If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6202
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102