Title 26, Internal Revenue CodeRelease 119-102
§6203 Method of Assessment
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General › § 6203
Summary
The Secretary must put a taxpayer’s tax amount on record in the Secretary’s office, following the rules the Secretary sets. If the taxpayer asks, the Secretary must give them a copy of that record.
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
Aug 21, 2026
Release point: 119-102