{"data":{"id":"us/26-u.s.c.-6203","jurisdiction":"us","citation":"26 U.S.C. § 6203","heading":"Method of assessment","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 63—ASSESSMENT"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"52d192c925c24b95caac45e01e80c89dd6666c7c9c54b04d55395734265448e3","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6202","next":"us/26-u.s.c.-6204"},"notice":"GroundRules: Original legal text. Not legal advice."}