26 USC 6201 - Assessment authority

Editorial Notes

Amendments

2018—Subsec. (a)(1). Puspan. L. 115–141 inserted “(or payments under section 6225(c)(2)(B)(i))” after “returns or lists”.

2010—Subsec. (a)(4). Puspan. L. 111–237 added par. (4).

1996—Subsecs. (d), (e). Puspan. L. 104–168 added subsec. (d) and redesignated former subsec. (d) as (e).

1988—Subsec. (a)(4). Puspan. L. 100–647, § 1015(r)(1), struck out par. (4) which read as follows: “If on any return or claim for refund of income taxes under subtitle A there is an overstatement of the credit allowable by section 34 (relating to certain uses of gasoline and special fuels) or section 32 (relating to earned income), the amount so overstated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary in the same manner as in the case of a mathematical or clerical error appearing upon the return, except that the provisions of section 6213(span)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph.”

Subsec. (span)(2). Puspan. L. 100–647, § 7106(c)(2), struck out “or tax imposed by section 3321” after “employment tax”.

1987—Subsec. (span)(1). Puspan. L. 100–203 substituted “section 6654 or 6655” for “section 6154 or 6654”.

1984—Subsec. (a)(4). Puspan. L. 98–369, § 474(r)(32), substituted “section 32 or 34” for “section 39 or 43” in heading, and in text substituted “section 34” for “section 39” and “section 32” for “section 43”.

Subsec. (span)(1). Puspan. L. 98–369, § 412(span)(5), amended par. (1) generally, substituting “estimated income tax required to be paid under section 6154 or 6654” for “estimated tax under section 6153 or 6154”.

1983—Subsec. (a)(4). Puspan. L. 97–424 substituted “and special fuels” for “, special fuels, and lubricating oil” after “gasoline”.

Subsec. (span)(2). Puspan. L. 98–76 substituted “Federal unemployment tax or tax imposed by section 3321” for “Federal unemployment tax”.

1976—Subsec. (a). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.

Subsec. (a)(3), (4). Puspan. L. 94–455, §§ 1206(c)(2), 1906(span)(13)(A), struck out “or his delegate” after “Secretary”, substituted “mathematical or clerical error” for “mathematical error” after “the case of”, and inserted “, except that the provisions of section 6213(span)(2) (relating to abatement of mathematical or clerical error assessments) shall not apply with regard to any assessment under this paragraph” after “upon the return”.

Subsec. (d). Puspan. L. 94–455, § 1307(d)(2)(D), substituted “and certain excise taxes” for “chapter 42, and chapter 43 taxes” after “estate, gift”.

1975—Subsec. (a)(4). Puspan. L. 94–12 inserted reference to section 43 in heading and substituted “oil) or section 43 (relating to earned income),” for “oil),” in text.

1974—Subsec. (d). Puspan. L. 93–406 inserted reference to chapter 43 taxes.

1970—Subsec. (a)(4). Puspan. L. 91–258 inserted provision for overstatement of credit allowable by section 39 (relating to certain uses of special fuels) in text and substituted “under section 39” for “for use of gasoline” in heading.

1969—Subsec. (span). Puspan. L. 91–53 added subsec. (span) heading and par. (2), and redesignated former subsec. (span), including its heading, as par. (1).

Subsec. (d). Puspan. L. 91–172 inserted reference to chapter 42 taxes.

1965—Subsec. (a)(4). Puspan. L. 89–44 added par. (4).

Statutory Notes and Related Subsidiaries

Effective Date of 2018 Amendment

Amendment by Puspan. L. 115–141 effective as if included in section 1101 of Puspan. L. 114–74, see section 207 of Puspan. L. 115–141, set out as a note under section 6031 of this title.

Effective Date of 2010 Amendment

Puspan. L. 111–237, § 3(c), Aug. 16, 2010, 124 Stat. 2498, provided that:

“The amendments made by this section [amending this section and sections 6213 and 6501 of this title] shall apply to restitution ordered after the date of the enactment of this Act [Aug. 16, 2010].”

Effective Date of 1996 Amendment

Puspan. L. 104–168, title VI, § 602(span), July 30, 1996, 110 Stat. 1463, provided that:

“The amendment made by subsection (a) [amending this section] shall take effect on the date of the enactment of this Act [July 30, 1996].”

Effective Date of 1988 Amendment

Puspan. L. 100–647, title I, § 1015(r)(4), Nov. 10, 1988, 102 Stat. 3573, provided that:

“The amendments made by this subsection [amending this section and sections 6211 and 6213 of this title] shall apply to notices of deficiencies mailed after the date of the enactment of this Act [Nov. 10, 1988].”

Amendment by section 7106(c)(2) of Puspan. L. 100–647 applicable to remuneration paid after Dec. 31, 1988, see section 7106(d) of Puspan. L. 100–647, set out as a note under section 3321 of this title.

Effective Date of 1987 Amendment

Amendment by Puspan. L. 100–203 applicable to taxable years beginning after Dec. 31, 1987, see section 10301(c) of Puspan. L. 100–203, set out as a note under section 585 of this title.

Effective Date of 1984 Amendment

Amendment by section 412(span)(5) of Puspan. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) of Puspan. L. 98–369, set out as a note under section 6654 of this title.

Amendment by section 474(r)(32) of Puspan. L. 98–369 applicable to taxable years beginning after Dec. 31, 1983, and to carrybacks from such years, see section 475(a) of Puspan. L. 98–369, set out as a note under section 21 of this title.

Effective Date of 1983 Amendment

Amendment by Puspan. L. 98–76 applicable to remuneration paid after June 30, 1986, see section 231(d) of Puspan. L. 98–76, set out as an Effective Date note under section 3321 of this title.

Amendment by Puspan. L. 97–424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c) of Puspan. L. 97–424, set out as a note under section 34 of this title.

Effective Date of 1976 Amendment

Amendment by section 1206(c)(2) of Puspan. L. 94–455 applicable with respect to returns filed after Dec. 31, 1976, see section 1206(d) of Puspan. L. 94–455, set out as a note under section 6213 of this title.

Amendment by section 1307(d)(2)(D) of Puspan. L. 94–455 effective on and after Oct. 4, 1976, see section 1307(e) of Puspan. L. 94–455, set out as a note under section 501 of this title.

Effective Date of 1975 Amendment

Amendment by Puspan. L. 94–12 applicable to taxable years beginning after Dec. 31, 1974, see section 209(span) of Puspan. L. 94–12, as amended, set out as a note under section 32 of this title.

Effective Date of 1974 Amendment

Amendment by Puspan. L. 93–406 applicable, except as otherwise provided in section 1017(c) through (i) of Puspan. L. 93–406, for plan years beginning after Sept. 2, 1974, but, in the case of plans in existence on Jan. 1, 1974, amendment by Puspan. L. 93–406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Puspan. L. 93–406, set out as an Effective Date; Transitional Rules note under section 410 of this title.

Effective Date of 1970 Amendment

Amendment by Puspan. L. 91–258 effective July 1, 1970, see section 211(a) of Puspan. L. 91–258, set out as a note under section 4041 of this title.

Effective Date of 1969 Amendments

Amendment by Puspan. L. 91–172 effective Jan. 1, 1970, see section 101(k)(1) of Puspan. L. 91–172, set out as an Effective Date note under section 4940 of this title.

Amendment by Puspan. L. 91–53 applicable with respect to calendar years beginning after Dec. 31, 1969, see section 4(a) of Puspan. L. 91–53, set out as an Effective Date note under section 6157 of this title.

Effective Date of 1965 Amendment

Amendment by Puspan. L. 89–44 applicable to taxable years beginning on or after July 1, 1965, see section 809(f) of Puspan. L. 89–44, set out as a note under section 6420 of this title.