26 CFR 301.6204-1
§ 301.6204-1 Supplemental assessments.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 301.6204-1, § 301.6204-1 Supplemental assessments, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114264
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Full text
If any assessment is incomplete or incorrect in any material respect, the district director or the director of the regional service center, subject to the restrictions with respect to the assessment of deficiencies in income, estate, gift, chapter 41, 42, 43, and 44 taxes, and subject to the applicable period of limitation, may make a supplemental assessment for the purpose of correcting or completing the original assessment.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.