26 USC 6201 - Assessment authority

U.S Code last checked for updates: Sep 27, 2025

§ 6201.

Assessment authority

(a)

Authority of Secretary

The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner provided by law. Such authority shall extend to and include the following:

(1)

Taxes shown on return

(2)

Unpaid taxes payable by stamp

(A)

Omitted stamps

(B)

Check or money order not duly paid

(3)

Erroneous income tax prepayment credits

(4)

Certain orders of criminal restitution

(A)

In general

(B)

Time of assessment

(C)

Restriction on challenge of assessment

(b)

Amount not to be assessed

(1)

Estimated income tax

(2)

Federal unemployment tax

(c)

Compensation of child

(d)

Required reasonable verification of information returns

(e)

Deficiency proceedings

(Aug. 16, 1954, ch. 736, 68A Stat. 767

cite as: 26 USC 6201