26 USC § 6203 - Method of assessment

---
identifier: "/us/usc/t26/s6203"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6203 - Method of assessment"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6203"
section_name: "Method 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.)"
---


# § 6203. Method of assessment

The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.

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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” wherever appearing.