
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6201]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6201. Assessment authority


(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:

                      (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 are made under this 
    title.

                  (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.

(b) Amount not to be assessed

                      (1) Estimated income tax

        No unpaid amount of estimated income tax required to be paid 
    under section 6654 or 6655 shall be assessed.

                    (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.

(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.

(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.

(e) Deficiency proceedings

            For special rules applicable to deficiencies of income, 
        estate, gift, and certain excise taxes, see subchapter B.

(Aug. 16, 1954, ch. 736, 68A Stat. 767; Pub. L. 89-44, title VIII, 
Sec. 809(d)(4)(A), June 21, 1965, 79 Stat. 168; Pub. L. 91-53, 
Sec. 2(b), Aug. 7, 1969, 83 Stat. 92; Pub. L. 91-172, title I, 
Sec. 101(j)(38), Dec. 30, 1969, 83 Stat. 530; Pub. L. 91-258, title II, 
Sec. 207(d)(1), (2), May 21, 1970, 84 Stat. 248; Pub. L. 93-406, title 
II, Sec. 1016(a)(8), Sept. 2, 1974, 88 Stat. 929; Pub. L. 94-12, title 
II, Sec. 204(b)(2), Mar. 29, 1975, 89 Stat. 31; Pub. L. 94-455, title 
XII, Sec. 1206(c)(2), title XIII, Sec. 1307(d)(2)(D), title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1704, 1727, 1834; Pub. L. 
97-424, title V, Sec. 515(b)(6)(E), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 
98-76, title II, Sec. 231(b)(2)(A), Aug. 12, 1983, 97 Stat. 429; Pub. L. 
98-369, div. A, title IV, Secs. 412(b)(5), 474(r)(32), July 18, 1984, 98 
Stat. 792, 845; Pub. L. 100-203, title X, Sec. 10301(b)(3), Dec. 22, 
1987, 101 Stat. 1330-429; Pub. L. 100-647, title I, Sec. 1015(r)(1), 
title VII, Sec. 7106(c)(2), Nov. 10, 1988, 102 Stat. 3572, 3773; Pub. L. 
104-168, title VI, Sec. 602(a), July 30, 1996, 110 Stat. 1463.)


                               Amendments

    1996--Subsecs. (d), (e). Pub. L. 104-168 added subsec. (d) and 
redesignated former subsec. (d) as (e).
    1988--Subsec. (a)(4). Pub. L. 100-647, Sec. 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.''
    Subsec. (b)(2). Pub. L. 100-647, Sec. 7106(c)(2), struck out ``or 
tax imposed by section 3321'' after ``employment tax''.
    1987--Subsec. (b)(1). Pub. L. 100-203 substituted ``section 6654 or 
6655'' for ``section 6154 or 6654''.
    1984--Subsec. (a)(4). Pub. L. 98-369, Sec. 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''.
    Subsec. (b)(1). Pub. L. 98-369, Sec. 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''.
    1983--Subsec. (a)(4). Pub. L. 97-424 substituted ``and special 
fuels'' for ``, special fuels, and lubricating oil'' after ``gasoline''.
    Subsec. (b)(2). Pub. L. 98-76 substituted ``Federal unemployment tax 
or tax imposed by section 3321'' for ``Federal unemployment tax''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 1906(b)(13)(A), struck out 
``or his delegate'' after ``Secretary''.
    Subsec. (a)(3), (4). Pub. L. 94-455, Secs. 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''.
    Subsec. (d). Pub. L. 94-455, Sec. 1307(d)(2)(D), substituted ``and 
certain excise taxes'' for ``chapter 42, and chapter 43 taxes'' after 
``estate, gift''.
    1975--Subsec. (a)(4). 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.
    1974--Subsec. (d). Pub. L. 93-406 inserted reference to chapter 43 
taxes.
    1970--Subsec. (a)(4). 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.
    1969--Subsec. (b). Pub. L. 91-53 added subsec. (b) heading and par. 
(2), and redesignated former subsec. (b), including its heading, as par. 
(1).
    Subsec. (d). Pub. L. 91-172 inserted reference to chapter 42 taxes.
    1965--Subsec. (a)(4). Pub. L. 89-44 added par. (4).


                    Effective Date of 1996 Amendment

    Section 602(b) of Pub. L. 104-168 provided that: ``The amendment 
made by subsection (a) [amending this section] shall take effect on the 
date of the enactment of this Act [July 30, 1996].''


                    Effective Date of 1988 Amendment

    Section 1015(r)(4) of Pub. L. 100-647 provided that: ``The 
amendments made by this subsection [amending this section and sections 
6211 and 6213 of this title] shall apply to notices of deficiencies 
mailed after the date of the enactment of this Act [Nov. 10, 1988].''
    Amendment by section 7106(c)(2) of Pub. L. 100-647 applicable to 
remuneration paid after Dec. 31, 1988, see section 7106(d) of Pub. L. 
100-647, set out as a note under section 3321 of this title.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to taxable years beginning 
after Dec. 31, 1987, see section 10301(c) of Pub. L. 100-203, set out as 
a note under section 585 of this title.


                    Effective Date of 1984 Amendment

    Amendment by section 412(b)(5) of Pub. L. 98-369 applicable with 
respect to taxable years beginning after Dec. 31, 1984, see section 
414(a)(1) of Pub. L. 98-369, set out as a note under section 6654 of 
this title.
    Amendment by section 474(r)(32) of Pub. L. 98-369 applicable to 
taxable years beginning after Dec. 31, 1983, and to carrybacks from such 
years, see section 475(a) of Pub. L. 98-369, set out as a note under 
section 21 of this title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 98-76 applicable to remuneration paid after 
June 30, 1986, see section 231(d) of Pub. L. 98-76, set out as an 
Effective Date note under section 3321 of this title.
    Amendment by Pub. L. 97-424 applicable with respect to articles sold 
after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a 
note under section 34 of this title.


                    Effective Date of 1976 Amendment

    Amendment by section 1206(c)(2) of Pub. L. 94-455 applicable with 
respect to returns filed after Dec. 31, 1976, see section 1206(d) of 
Pub. L. 94-455, set out as a note under section 6213 of this title.
    Amendment by section 1307(d)(2)(D) of Pub. L. 94-455 effective on 
and after Oct. 4, 1976, see section 1307(e) of Pub. L. 94-455, set out 
as a note under section 501 of this title.


                    Effective Date of 1975 Amendment

    Amendment by Pub. L. 94-12 applicable to taxable years beginning 
after Dec. 31, 1974, see section 209(b) of Pub. L. 94-12, as amended, 
set out as a note under section 32 of this title.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-406 applicable, except as otherwise provided 
in section 1017(c) through (i) of Pub. L. 93-406, for plan years 
beginning after Sept. 2, 1974, but, in the case of plans in existence on 
Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years 
beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406, set 
out as an Effective Date; Transitional Rules note under section 410 of 
this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1969 Amendments

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.
    Amendment by Pub. L. 91-53 applicable with respect to calendar years 
beginning after Dec. 31, 1969, see section 4(a) of Pub. L. 91-53, set 
out as an Effective Date note under section 6157 of this title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 applicable to taxable years beginning on 
or after July 1, 1965, see section 809(f) of Pub. L. 89-44, set out as a 
note under section 6420 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 73, 5007, 6213 of this 
title.
