26 C.F.R. § 301.6204-1. - § 301.6204-1 Supplemental Assessments.

Current as of May 27, 2026

Section 301.6204-1 - § 301.6204-1 Supplemental Assessments.Section 301.6204-1 - § 301.6204-1 Supplemental Assessments.

Section 301.6203-1 - § 301.6203-1 Method of Assessment.Section 301.6205-1 - § 301.6205-1 Special Rules Applicable to Certain Employment Taxes.

§ 301.6204-1 Supplemental assessments.

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.

$T.D. 7838, 47 FR 44249, Oct. 7, 1982$

Marble can make mistakes. Please verify important details. We respect & protect your data.