Code of Federal Regulations · Section
§ 70.73 — Supplemental Assessments
27 C.F.R. § 70.73
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If any assessment is incomplete or incorrect in any material respect, the appropriate TTB officer, subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Supplemental assessments26 U.S.C. § 6204