§6202 — Establishment by regulations of mode or time of assessment

9 cases·9 cited

Statute Text — 26 U.S.C. §6202

If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.

9 Citing Cases

Daniel Lee Berglund, Petitioner · 2015

Section 6203 provides that an assessment oftax (which includes interest, additions to tax, and assessable penalties) "shall be made by recording the liability ofthe taxpayer in the office ofthe Secretary [ofthe Treasury] in accordance with rules or regulations prescribed by the Secretary." See sec.

Louisiana Department of Revenue & Taxation v. Lewis (In Re Lewis) 199 F.3d 249 · Cir.

Liberty University v. Timothy Geithner · Cir.

Robert C. O'Connell v. MN. Dept. of Revenue · Cir.

Natural Resources Defense Council v. National Highway Traffic Safety · Cir.

DaVita, Inc. v. Marietta Mem. Hosp. 978 F.3d 326 · Cir.

Liberty University v. Timothy Geithner 671 F.3d 391 · Cir.

Liberty University v. Timothy Geithner · Cir.

Natural Res. Def. Council v. Nat'l Highway Traffic Safety Admin. 894 F.3d 95 · Cir.