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.
Cited in 180 Tax Court opinions, 6 orders, and 10 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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