§6204 — Supplemental assessments
6 citing cases
Statute Text — 26 U.S.C. §6204
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.
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
Treasury Regulations
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Treas. Reg. §301.6204-1Supplemental assessments
If any assessment is incomplete or incorrect in any material respect, the district director or the director of the regional service center, subject to the restrictions with respect to the assessment of deficiencies in income, estate, gift, chapter 41, 42, 43, and 44 taxes, and subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.
6 Citing Cases
ability, thereby permitting a supplemental assessment. See United States v. Frontone, 383 F.3d 656, 658–59 (7th Cir. 2004); LaRosa, 163 T.C. at 40 (citing Greer v. Commissioner, 557 F.3d 688, 691 (6th Cir. 2009), aff’g T.C. Memo. 2007-119); see also § 6204; Treas. Reg. § 301.6204-1. But see Bilzerian v. United States, 86 F.3d 1067, 1069 (11th Cir. 1996) (per curiam). In contrast, since nonrebate refunds do not fit within the definition of a deficiency provided by section 6211, the Commissioner i
114, 122 (2004) (first citing § 6201; then citing § 6203; then citing § 6204; and then citing Statement of Procedural Rules, 26 C.F.R.