26 U.S.C. § 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.
Notes of Decisions
Cited in 186
cases (12 in the last 5 years), 1963–2026 · leading case: Hibbs v. Winn, 542 U.S. 88 (2004).
Hibbs v. Winn, 542 U.S. 88 (2004). “26 U. S. C. § 6203 . The "assessment" is "essentially a bookkeeping notation.”
Khan v. BDO Seidman, LLP, 948 N.E.2d 132 (Ill. App. Ct. 2011). “26 U.S.C. §6203 (2006); 26 C.F.R. §301 .6203—1 (2009).”
Burt Kroner v. Comm'r of Internal Revenue, 48 F.4th 1272 (11th Cir. 2022). “13 (1976)); see 26 U.S.C. §§ 6203 , 6303, 6321, 6331. That is, in the Tax Code, an assessment means “little more than the calculation or recording of a tax liability.”
Snyder & Assocs. Acquisitions LLC v. United States, 859 F.3d 1152 (9th Cir. 2017). “” 26 U.S.C. § 6203 . Section 6301, entitled “Collection authority,” simply provides that “[t]he Secretary shall collect the taxes imposed by the internal revenue laws.”
Morrow v. United States, 723 F. Supp. 2d 71 (D.D.C. 2010). “Part 70, by failing to limit the plaintiffs tax assessments, or otherwise incorrectly or impermissibly assessing them and refusing to correct them (Counts 11-13); • 26 U.S.C. § 6203 and 26 C.F.R. § 301.6203-1 , by failing to record or sign the assessments, or furnish signed…”
Raymond J. Van Skiver Alma L. Van Skiver v. United States of Am. & John Does, 952 F.2d 1241 (10th Cir. 1992). “Specifically, plaintiffs alleged in their complaint that the IRS (1) failed to assess their tax liability in accordance with the procedures required by 26 U.S.C. § 6203 ; (2) failed to serve the notices and demands required by 26 U.”
Slodov v. United States, 436 U.S. 238 (1978). “[6] Section 7202 provides: "Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of…”
March v. Internal Revenue Serv., 335 F.3d 1186 (10th Cir. 2003). “With respect to the first claim, Appellants argue that, pursuant to 26 U.S.C. § 6203 and 26 C.F.R. § 301.6203-1 , the IRS must provide a taxpayer, upon request, with an assessment of taxes due.”
Laing v. United States, 423 U.S. 161 (1976). “26 U. S. C. § 6203 . In both of the cases at bar, the assessments were made immediately upon termination of the taxpayers' taxable years.”
Bernice M. Gentry Charles F. Gentry v. United States, 962 F.2d 555 (6th Cir. 1992). “The question before us is whether a federal income tax assessment made pursuant *556 to 26 U.S.C. § 6203 and 26 C.F.R. 301.6203-1 1 is proper and thus permits the Internal Revenue Service to initiate procedures to enforce and collect taxes due.”
Intersport Fashions West, Inc. v. United States, 84 Fed. Cl. 454 (Fed. Cl. 2008). “Valid Assessments Were Timely Made Against Plaintiff on December 29, 2005 A tax “ ‘[assessment’ refers to a prescribed procedure for officially recording the amount of a taxpayer’s administratively determined tax liability.”
Irwin Koff Darline Ruth Koff v. United States, 3 F.3d 1297 (9th Cir. 1993). “The Koffs predicate their claims for relief on 26 U.S.C. § 6203 , which provides that, “[u]pon request of the taxpayer, the secretary shall furnish the taxpayer a copy of the record of the assessment.”
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