StacksVerified U.S. regulatory reference

26 U.S.C. § 6204

Verified against govinfo.gov as of June 20, 2026View official text on govinfo.gov ↗
  1. (a)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.
  2. (b)For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.