Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 6204: Supplemental assessments
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The Secretary 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. For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.
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