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Internal Revenue Code · 26 U.S.C.

Chapter 63. ASSESSMENT

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A In General §§ 6201–6207

    1. § 6201 Assessment authority
    2. § 6202 Establishment by regulations of mode or time of assessment
    3. § 6203 Method of assessment
    4. § 6204 Supplemental assessments
    5. § 6205 Special rules applicable to certain employment taxes
    6. § 6206 Special rules applicable to excessive claims under certain sections
    7. § 6207 Cross references

  2. Subchapter B Deficiency Procedures in the Case of Income, Estate, Gift, and Certain Excise Taxes §§ 6211–6216

    1. § 6211 Definition of a deficiency
    2. § 6212 Notice of deficiency
    3. § 6213 Restrictions applicable to deficiencies; petition to Tax Court
    4. § 6214 Determinations by Tax Court
    5. § 6215 Assessment of deficiency found by Tax Court
    6. § 6216 Cross references

  3. Subchapter C Treatment of Partnerships §§ 6221–6241

    1. Part I IN GENERAL §§ 6221–6223

      1. § 6221 Determination at partnership level
      2. § 6222 Partner’s return must be consistent with partnership return
      3. § 6223 Partners bound by actions of partnership

    2. Part II PARTNERSHIP ADJUSTMENTS §§ 6225–6227

      1. § 6225 Partnership adjustment by Secretary
      2. § 6226 Alternative to payment of imputed underpayment by partnership
      3. § 6227 Administrative adjustment request by partnership

    3. Part III PROCEDURE §§ 6231–6235

      1. § 6231 Notice of proceedings and adjustment
      2. § 6232 Assessment, collection, and payment
      3. § 6233 Interest and penalties
      4. § 6234 Judicial review of partnership adjustment
      5. § 6235 Period of limitations on making adjustments

    4. Part IV DEFINITIONS AND SPECIAL RULES § 6241

      1. § 6241 Definitions and special rules