U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 63— ASSESSMENT › Subchapter Subchapter A— In General

26 U.S.C. § 6207

Cross references

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(1) For prohibition of suits to restrain assessment of any tax, see section 7421.(2) For prohibition of assessment of taxes against insolvent banks, see section 7507.(3) For assessment where property subject to tax has been sold in a distraint proceeding without the tax having been assessed prior to such sale, see section 6342.(4) For assessment with respect to taxes required to be paid by chapter 52, see section 5703.(5) For assessment in case of distilled spirits removed from place where distilled and not deposited in bonded warehouse, see section 5006(c).(6) For period of limitation upon assessment, see chapter 66.(Aug. 16, 1954, ch. 736, 68A Stat. 769, § 6206; renumbered § 6207, Apr. 2, 1956, ch. 160, § 4(b)(1), 70 Stat. 90; amended Pub. L. 85–859, title II, § 204(2), (3), Sept. 2, 1958, 72 Stat. 1428; Pub. L. 94–455, title XIX, § 1906(a)(14), Oct. 4, 1976, 90 Stat. 1825.)Editorial NotesAmendments

1976—Par. (7). Pub. L. 94–455 struck out par. (7) relating to cross reference for assessment under the provisions of the Tariff Act of 1930.

1958—Par. (4). Pub. L. 85–859, § 204(2), substituted “with respect to taxes required to be paid by chapter 52, see section 5703” for “in case of sale or removal of tobacco, snuff, cigars, and cigarettes without the use of the proper stamps, see section 5703(d)”.

Pars. (6) to (9). Pub. L. 85–859, § 204(3), redesignated pars. (8) and (9) as (6) and (7), respectively, and struck out former pars. (6) and (7) which contained cross references relating to assessments in case of certain spirits subject to excessive leakage and to assessment of deficiencies in production of distilled spirits.

Statutory Notes and Related SubsidiariesEffective Date of 1958 Amendment

Amendment by Pub. L. 85–859 effective Sept. 3, 1958, see section 210(a)(1) of Pub. L. 85–859, set out as an Effective Date note under section 5001 of this title.

Notes of Decisions
Cited in 2 cases, 1984–2002 · leading case: Neal v. Regan, 587 F. Supp. 1558 (N.D. Ind. 1984).
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Neal v. Regan, 587 F. Supp. 1558 (N.D. Ind. 1984). · cites it 2× “Such a requirement would be completely antithetical to the policy goals which 26 U.S.C. § 6207 was intended to achieve.”
Kelly v. United States, 209 F. Supp. 2d 981 (E.D. Mo. 2002). “The hearing officer referred Petitioner to 26 U.S.C. § 6207 , which provides that an individual who files a frivolous tax return is liable for a penalty of $500.”
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