# 26 U.S.C. § 6204: Supplemental assessments

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6204>. Cite pinpoints as 26 U.S.C. § 6204(a)(1).

## § 6204(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.

## § 6204(b) Restrictions on assessment

For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.

## Regulations

- [Treas. Reg. § 301.6204-1](/26/reg/301.6204-1.md): Supplemental assessments. (interprets § 6204)

## Leading cases

- [Johnson v. United States, 123 F.3d 700 (2d Cir. 1997)](https://www.courtlistener.com/opinion/745380/thomas-a-johnson-v-united-states-of-america-acting-by-and-through/)
- [Singleton v. United States, 128 F.3d 833 (4th Cir. 1997)](https://www.courtlistener.com/opinion/747744/carroll-eugene-singleton-and-sheila-singleton-v-united-states/)
- [United States v. Frontone, 383 F.3d 656 (7th Cir. 2004)](https://www.courtlistener.com/opinion/787740/united-states-of-america-creditor-appellant-v-john-f-frontone-and/)

## Connections

Cites: § 6213 Restrictions applicable to deficiencies; petition to Tax Court

Cited by: none

Derived from: 1939 § 3642

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 768
- 1974-09-02: [Pub. L. 93-406](/26/act/93-406.md), 88 Stat. 932
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834