Page:United States Statutes at Large Volume 68A.djvu/808

 768

INTERNAL REVENUE CODE OE 1954

stated which is allowed against the tax shown on the return or which is allowed as a credit or refund may be assessed by the Secretary or his delegate in the same manner as in the case of a mathematical error appearing upon the return. (b) ESTIMATED INCOME T A X. — N o unpaid amount of estimated tax under section 6153 or 6154 shall be assessed. (c) COMPENSATION OF CHILD.—Any income tax under chapter 1 assessed against a child, to the extent attributable to amounts includible in the gross income of the child, and not of the parent, solely by reason of section 73(a), shall, if not paid by the child, for all purposes be considered as having also been properly assessed against the parent. (d) DEFICIENCY PROCEEDINGS.—

For special rules applicable to deficiencies of income, estate, and gift taxes, see subchapter B. SEC. 6202. ESTABLISHMENT BY REGULATIONS OF MODE OR TIME OF ASSESSMENT. 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 or his delegate may establish the same by regulations. SEC. 6203. METHOD OF ASSESSMENT. The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary or his delegate in accordance with rules or regulations prescribed by the Secretary or his delegate. Upon request of the taxpayer, the Secretary or his delegate shall furnish the taxpayer a copy of the record of the assessment. SEC. 6204. SUPPLEMENTAL ASSESSMENTS. (a) GENERAL RULE. — The Secretary or his delegate 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. (b) RESTRICTIONS ON ASSESSMENT.— For restrictions on assessment of deficiencies in income, estate, and gift taxes, see section 6213. SEC. 6205. SPECIAL RULES APPLICABLE TO CERTAIN EMPLOYMENT TAXES. (a) ADJUSTMENT OF T A X. — (1) GENERAL RULE.^—If less than the correct amount of tax

imposed by section 3101, 3111, 3201, 3221, or 3402 is paid with respect to any payment of wages or compensation, proper adjustments, with respect to both the tax and the amount to be deducted, shall be made, without interest, in such manner and a t such times as the Secretary or his delegate may by regulations prescribe. (2) UNITED STATES AS EMPLOYER.^—For purposes of this subsection, in the case of remuneration received from the United States or a wholly-owned instrumentality thereof during any calendar year, each head of a Federal agency or instrumentality who makes a return pursuant to section 3122 and each agent, designated by the head of a Federal agency or instrumentality, who makes a return pursuant to such section shall be deemed a separate employer. § 6201(a)(3)

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