§6201. Assessment authority — Inbound Citations
26 U.S.C. § 6201
Cited by 5 provisions in release 119-102.
Citations to §6201(a)
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(1) For authority of the Secretary to make determinations and assessments of internal revenue taxes and penalties, see section 6201(a).
Citations to §6201(a)(3)
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(1) For assessment as if a mathematical error on the return, in the case of erroneous claims for income tax prepayment credits, see section 6201(a)(3).
Citations to §6201(a)(4)
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(5) If the taxpayer is notified that an assessment has been or will be made pursuant to section 6201(a)(4)—(A) such notice shall not be considered as a notice of deficiency for the purposes of subsection (a) (prohibiting assessment and collection until notice of the deficiency has been mailed), section 6212(c)(1) (restricting further deficiency letters), or section 6512(a) (prohibiting credits or refunds after petition to the Tax Court), and(B) subsection (a) shall not apply with respect to the amount of such assessment.
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(11) In the case of any amount described in section 6201(a)(4), such amount may be assessed, or a proceeding in court for the collection of such amount may be begun without assessment, at any time.
Citations to §6201(c)
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(d) For assessment of tax against parent in certain cases, see section 6201(c).