[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: 26CFR301.6203-1]

[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. 301.6203-1 Method of assessment.

The district director and the director of the regional service

center shall appoint one or more assessment officers. The district

director shall also appoint assessment officers in a Service Center

servicing his district. The assessment shall be made by an assessment

officer signing the summary record of assessment. The summary record,

through supporting records, shall provide identification of the

taxpayer, the character of the liability assessed, the taxable period,

if applicable, and the amount of the assessment. The amount of the

assessment shall, in the case of tax shown on a return by the taxpayer,

be the amount so shown, and in all other cases the amount of the

assessment shall be the amount shown on the supporting list or record.

The date of the assessment is the date the summary record is signed by

an assessment officer. If the taxpayer requests a copy of the record of

assessment, he shall be furnished a copy of the pertinent parts of the

assessment which set forth the name of the taxpayer, the date of

assessment, the character of the liability assessed, the taxable period,

if applicable, and the amounts assessed.