[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6204-1]

[Page 155]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                               Assessment
 
Sec. 301.6204-1  Supplemental assessments.

    If any assessment is incomplete or incorrect in any material 
respect, the district director or the director of the regional service 
center, subject to the restrictions with respect to the assessment of 
deficiencies in income, estate, gift, chapter 41, 42, 43, and 44 taxes, 
and subject to the applicable period of limitation, may make a 
supplemental assessment for the purpose of correcting or completing the 
original assessment.

[T.D. 7838, 47 FR 44249, Oct. 7, 1982]

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