United States Code · Section

§ 6204 — Supplemental Assessments

26 U.S.C. § 6204

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(a) 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) For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
26 U.S.C. § 6203 26 U.S.C. § 6205

Implementing Regulations