Cases: Johnson v. United States, 123 F.3d 700 (2d Cir. 1997); Singleton v. United States, 128 F.3d 833 (4th Cir. 1997)
(a) General rule The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
Cases: United States v. Frontone, 383 F.3d 656 (7th Cir. 2004)
(b) Restrictions on assessment For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Amended 1974
- 1974 Pub. L. 93-406 Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”.