§ 301.6203-1 Method of assessment.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Cases: Huff v. United States, 10 F.3d 1440 (9th Cir. 1993); United States v. Galletti, 541 U.S. 114 (2004); Koff v. United States, 3 F.3d 1297 (9th Cir. 1993)
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.