---
kind: "section"
citation: "26 U.S.C. § 6203"
title: "26"
title_heading: "Internal Revenue Code"
number: "6203"
heading: "Method of assessment"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6203"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 63 — Assessment"
  - "Subchapter A — In General"
---

# §6203. Method of assessment


The assessment shall be made by recording the liability of the [taxpayer](/usc/26/7701.md?p=a-14) in the office of the [Secretary](/usc/26/7701.md?p=a-11-B) in accordance with rules or regulations prescribed by the [Secretary](/usc/26/7701.md?p=a-11-B). Upon request of the [taxpayer](/usc/26/7701.md?p=a-14), the [Secretary](/usc/26/7701.md?p=a-11-B) shall furnish the [taxpayer](/usc/26/7701.md?p=a-14) a copy of the record of the assessment.


## Source credit

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

## Notes

### Editorial Notes

### Amendments

1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.