If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.
26 U.S.C. § 6202
AMENDMENTS1976-Pub. L. 94-455 struck out "or his delegate" after "Secretary".
- The term "Secretary" means the Secretary of the Treasury or his delegate.