Title 26, Internal Revenue CodeRelease 119-110
§6204 Supplemental Assessments
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 63 — ASSESSMENT › Subchapter A — In General › § 6204
Summary
The Secretary can make a supplemental assessment before the deadline for assessments if a prior assessment is found to be seriously incomplete or wrong. Special limits for correcting income, estate, gift, and some excise tax deficiencies are in section 6213.
Full Legal Text
Title 26, §6204
Internal Revenue Code, Source: USLM XML via OLRC
(a)General rule
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)Restrictions on assessment
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”. 1974—Subsec. (b). Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1974 AmendmentAmendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an
Effective Date
Transitional Rules note under section 410 of this title.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6204
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110