The Secretary may, at any time within the period prescribed for assessment, make a supplemental assessment whenever it is ascertained that any assessment is imperfect or incomplete in any material respect.
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
26 U.S.C. § 6204
AMENDMENTS1976-Subsec. (a). Pub. L. 94-455 struck out "or his delegate" after "Secretary". 1974-Subsec. (b). Pub. L. 93-406 substituted "gift, and certain excise taxes" for "and gift taxes".
EFFECTIVE DATE OF 1974 AMENDMENT Amendment by Pub. L. 93-406 applicable, except as otherwise provided in section 1017(c) through (i) of Pub. L. 93-406 for plan years beginning after Sept. 2, 1974, and, in the case of plans in existence on Jan. 1, 1974, amendment by Pub. L. 93-406 applicable for plan years beginning after Dec. 31, 1975, see section 1017 of Pub. L. 93-406 set out as an Effective Date; Transitional Rules note under sectionof this title.
- The term "Secretary" means the Secretary of the Treasury or his delegate.