
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: 26USC6203]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
                         CHAPTER 63--ASSESSMENT
 
                        Subchapter A--In General
 
Sec. 6203. Method of assessment

    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.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)


                               Amendments

    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary'' wherever appearing.

                  Section Referred to in Other Sections

    This section is referred to in section 6303 of this title.
