# 26 U.S.C. § 6203: Method of assessment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6203>. Cite pinpoints as 26 U.S.C. § 6203(a)(1).

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.

## Regulations

- [Treas. Reg. § 301.6203-1](/26/reg/301.6203-1.md): Method of assessment. (interprets § 6203)

## Leading cases

- [Huff v. United States, 10 F.3d 1440 (9th Cir. 1993)](https://www.courtlistener.com/opinion/658354/maurice-r-huff-nancy-huff-v-united-states/)
- [United States v. Galletti, 541 U.S. 114 (2004)](https://www.courtlistener.com/opinion/134727/united-states-v-galletti/)
- [Koff v. United States, 3 F.3d 1297 (9th Cir. 1993)](https://www.courtlistener.com/opinion/629066/irwin-koff-darline-ruth-koff-v-united-states/)

## Connections

Cites: none

Cited by: § 6303 Notice and demand for tax

Derived from: 1939 § 3641

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 768
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834