Cases: Laing v. United States, 423 U.S. 161 (1976); United States v. Fior D'Italia, Inc., 536 U.S. 238 (2002)
(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:
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Cases: Hibbs v. Winn, 542 U.S. 88 (2004)
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(1) Taxes shown on return The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists (or payments under section 6225(c)(2)(B)(i)) are made under this title.
Amended 2018
- 2018 Pub. L. 115-141 Pub. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”.
(2) Unpaid taxes payable by stamp
(A) Omitted stamps Whenever any article upon which a tax is required to be paid by means of a stamp is sold or removed for sale or use by the manufacturer thereof or whenever any transaction or act upon which a tax is required to be paid by means of a stamp occurs without the use of the proper stamp, it shall be the duty of the Secretary, upon such information as he can obtain, to estimate the amount of tax which has been omitted to be paid and to make assessment therefor upon the person or persons the Secretary determines to be liable for such tax.
(B) Check or money order not duly paid In any case in which a check or money order received under authority of section 6311 as payment for stamps is not duly paid, the unpaid amount may be immediately assessed as if it were a tax imposed by this title, due at the time of such receipt, from the person who tendered such check or money order.
(3) Erroneous income tax prepayment credits If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit for income tax withheld at the source, or of the amount paid as estimated income tax, the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, substituted “mathematical or clerical error” for “mathematical error” after “the case of”, and inserted “, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”.
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(4) Certain orders of criminal restitution
Amended 1965, 1970, 1975, 1976, 1983, 1984, 1988, 2010
- 2010 Pub. L. 111-237 Pub. L. 111–237 added par. (4).
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1015(r)(1), struck out par. (4) which read as follows: “If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.”
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43” in heading, and in text substituted “section 34” for “section 39” and “section 32” for “section 43”.
- 1983 Pub. L. 97-424 Pub. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”.
- 1976 Pub. L. 94-455 Pub. L. 94–455, §§ 1206(c)(2), 1906(b)(13)(A), struck out “or his delegate” after “Secretary”, substituted “mathematical or clerical error” for “mathematical error” after “the case of”, and inserted “, except that the provisions of section 6213(b)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”.
- 1975 Pub. L. 94-12 Pub. L. 94–12 inserted reference to section 43 in heading and substituted “oil) or section 43 (relating to earned income),” for “oil),” in text.
- 1970 Pub. L. 91-258 Pub. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted “under section 39” for “for use of gasoline” in heading.
- 1965 Pub. L. 89-44 Pub. L. 89–44 added par. (4).
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(A) In general The Secretary shall assess and collect the amount of restitution under an order pursuant to section 3556 of title 18, United States Code, for failure to pay any tax imposed under this title in the same manner as if such amount were such tax.
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(B) Time of assessment An assessment of an amount of restitution under an order described in subparagraph (A) shall not be made before all appeals of such order are concluded and the right to make all such appeals has expired.
(C) Restriction on challenge of assessment The amount of such restitution may not be challenged by the person against whom assessed on the basis of the existence or amount of the underlying tax liability in any proceeding authorized under this title (including in any suit or proceeding in court permitted under section 7422).
(b) Amount not to be assessed
Amended 1969
- 1969 Pub. L. 91-53 Pub. L. 91–53 added subsec. (b) heading and par. (2), and redesignated former subsec. (b), including its heading, as par. (1).
(1) Estimated income tax No unpaid amount of estimated income tax required to be paid under section 6654 or 6655 shall be assessed.
Amended 1984, 1987
- 1987 Pub. L. 100-203 Pub. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.
- 1984 Pub. L. 98-369 Pub. L. 98–369, § 412(b)(5), amended par. (1) generally, substituting “estimated income tax required to be paid under section 6154 or 6654” for “estimated tax under section 6153 or 6154”.
(2) Federal unemployment tax No unpaid amount of Federal unemployment tax for any calendar quarter or other period of a calendar year, computed as provided in section 6157, shall be assessed.
Amended 1983, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 7106(c)(2), struck out “or tax imposed by section 3321” after “employment tax”.
- 1983 Pub. L. 98-76 Pub. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”.
(c) Compensation of child Any income tax under chapter 1 assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent.
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(d) Required reasonable verification of information returns In any court proceeding, if a taxpayer asserts a reasonable dispute with respect to any item of income reported on an information return filed with the Secretary under subpart B or C of part III of subchapter A of chapter 61 by a third party and the taxpayer has fully cooperated with the Secretary (including providing, within a reasonable period of time, access to and inspection of all witnesses, information, and documents within the control of the taxpayer as reasonably requested by the Secretary), the Secretary shall have the burden of producing reasonable and probative information concerning such deficiency in addition to such information return.
Amended 1969, 1974, 1976, 1996
- 1996 Pub. L. 104-168 Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).
- 1976 Pub. L. 94-455 Pub. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after “estate, gift”.
- 1974 Pub. L. 93-406 Pub. L. 93–406 inserted reference to chapter 43 taxes.
- 1969 Pub. L. 91-172 Pub. L. 91–172 inserted reference to chapter 42 taxes.
(e) Deficiency proceedings For special rules applicable to deficiencies of income, estate, gift, and certain excise taxes, see subchapter B.
Amended 1996
- 1996 Pub. L. 104-168 Pub. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).