26 U.S.C. § 6204

Supplemental assessments

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(a) General rule

The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.

(b) Restrictions on assessment

For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 93–406, title II, § 1016(a)(27), Sept. 2, 1974, 88 Stat. 932; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)Editorial NotesAmendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

1974—Subsec. (b). Pub. L. 93–406 substituted “gift, and certain excise taxes” for “and gift taxes”.

Statutory Notes and Related SubsidiariesEffective Date of 1974 Amendment

Amendment by Pub. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93–406, for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Notes of Decisions

Cited in 23 cases (3 in the last 5 years), 1959–2024 · leading case: Carroll Eugene Singleton, & Sheila Singleton v. United States, 128 F.3d 833 (4th Cir. 1997).

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Carroll Eugene Singleton, & Sheila Singleton v. United States, 128 F.3d 833 (4th Cir. 1997). · cites it 4× “When the IRS realized its mistake, in 1991, the government argued, it properly made a “supplemental assessment,” pursuant to 26 U.S.C. § 6204 , for the full amount of tax reported on the Singletons’ original return.”

Thomas A. Johnson v. United States of Am., Acting by & Through Dep't of Treasury Irs, 123 F.3d 700 (2d Cir. 1997). · cites it 3× “This appeal raises the issue of whether the Internal Revenue Service (“IRS”) may make a supplemental assessment pursuant to 26 U.S.C. § 6204 while litigating the validity of the original underlying assessment.”

Raymond E. & Dorothy J. O'Bryant v. United States, 49 F.3d 340 (7th Cir. 1995). “26 U.S.C. § 6204 . Occasionally, the IRS sends a taxpayer a refund check.”

United States v. Walter H. Schroeder, Josephine J. Schroeder, & Louis Brodnan, 900 F.2d 1144 (7th Cir. 1990). “The defendants had argued that the United States’s pre-trial concession voided the 1980 assessment and created a supplemental assessment pursuant to 26 U.S.C. § 6204 that was barred by the statute of limitations.”

United States of Am., Creditor-Appellant v. John F. Frontone & Kathleen M. Frontone, Debtors-Appellees, 383 F.3d 656 (7th Cir. 2004). “A different conclusion would, by extending the availability of supplemental-assessment procedures to cases involving posting errors, create tension with 26 U.S.C. § 6204 . That section, as we know, authorizes “a supplemental assessment whenever it is ascertained that any…”

Clark v. United States, 63 F.3d 83 (1st Cir. 1995). “26 U.S.C. § 6204 . *85 Once it makes an assessment of a taxpayer's tax liability for a given year, the IRS generally has sixty days to issue a notice and demand for payment to the taxpayer, 26 U.”

United States of Am. v. Arthur Andersen & Co., & Good Hope Indus., Inc., Intervenor, 623 F.2d 725 (1st Cir. 1980). “26 U.S.C. § 6204 . 3 . 26 U.S.C. § 7602 provides: “For the purpose of ascertaining the correctness of any return, making a return where none has been made, determining the liability of any person for any internal revenue tax or the liability at law or in equity of any transferee…”

Francis H. Ameel, Adm'r D.B.N. Est. of Mary E. Ameel v. United States, 426 F.2d 1270 (6th Cir. 1970). “The ability of the Government to assert additional assessments however, is granted to it by statute, Section 6204(a) of the Internal Revenue Code of 1954, 26 U.S.C. § 6204 (a) (1964), and may be cut off only by applicable statutory limitations on further assessment.”

First of Am. Bank-West Michigan v. Alt, 848 F. Supp. 1343 (W.D. Mich. 1993). “See 26 U.S.C. § 6204 (a); Brookhurst, Inc. v.”

Kurio v. United States, 429 F. Supp. 42 (S.D. Tex. 1970). “26 U.S.C. § 6204 . A commentator has noted: The principle of self-assessment by the taxpayer would collapse if the Commissioner were completely at liberty to reject the taxpayer’s statement of income simply because such statement of income does not approximate the average income…”

United States v. Vorachek, 563 F.2d 884 (8th Cir. 1977). “The supplemental assessments were made pursuant to 26 U.S.C. § 6204 (a). On August 23,1976, a tax assessment of $7,163.”

Allan v. United States, 386 F. Supp. 499 (N.D. Tex. 1975). “26 U.S.C. § 6204 (a): (a) General rule. — The Secretary or his delegate may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.”

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