§ 6204. Supplemental assessments
§ 6204.
Supplemental assessments
(a)
General rule
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.
(b)
Restrictions on assessment
For restrictions on assessment of deficiencies in income, estate, gift, and certain excise taxes, see section 6213.