26 USC § 6202 - Establishment by regulations of mode or time of assessment

---
identifier: "/us/usc/t26/s6202"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6202 - Establishment by regulations of mode or time of assessment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6202"
section_name: "Establishment by regulations of mode or time of assessment"
chapter_number: 63
chapter_name: "ASSESSMENT"
subchapter_number: "A"
subchapter_name: "In General"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
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.)"
---


# § 6202. Establishment by regulations of mode or time of assessment

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.

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**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.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary”.