26 U.S.C. § 6203
Section 6203 · Method of assessment
Amended 2 times on record
Applied in 240 court decisions — leading case Hibbs Director Arizona Department of Revenue v. Winn et al. (2004)
Most recently applied in Alon Farhy v. Cmsnr. IRS (May 2024)
Applied most in the Ninth Circuit Circuit (36 decisions)
Cases citing this section usually also cite 26 U.S.C. § 6303 · 28 U.S.C. § 2410 · 26 U.S.C. § 6501
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.