26 U.S.C. § 6203

Section 6203 prescribes that the assessment of any internal revenue tax is made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary, and that upon request of the taxpayer the Secretary shall furnish the taxpayer a copy of the record of assessment.

Citation: 26 U.S.C. § 6203Jurisdiction: United StatesEffective: 1954-08-16

Codified text.

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.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current preliminary edition).

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, §1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 768).
1976-10-04 — Amended by Pub. L. 94–455, (1976, 90 Stat. 1834).

Canonical source: Office of the Law Revision Counsel, United States Code, current preliminary edition (https://uscode.house.gov); GovInfo USCODE-2024-title26.