Method of assessment
United States Code
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How this statute sits in the citation network, derived from CiteLaw's graph of published opinions.
★Landmark AuthorityTop 1% most-cited · cited by 220 decisions
220
Citing decisions
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Courts citing
Citations by decade
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5
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83
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1960s1970s1980s1990s2000s2010s2020s
Courts citing this statute
Most recently cited by10
- 2026Lawton v. Commissioner Internal Revenue Service D.D.C.
- 2025United States v. GRIGGERS M.D. Ga.
- 2025United States v. Ragen S.D. Ga.
- 2024United States v. GRIGGERS M.D. Ga.
- 2024An opinion was released in case 23-1063, Blake Adams v. Cmsnr. IRS D.C. Cir.
- 2024United States v. Pacheco D.P.R.
- 2023United States v. Howe D. Idaho
- 2023United States v. Millett D. Mont.
- 2022United States v. Howe D. Idaho
- 2022Burt Kroner v. Commissioner of Internal Revenue 11th Cir.
Counts reflect decisions in the CiteLaw corpus and may lag very recent opinions.
Text
The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment. (Source: (Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.))