26 U.S. Code § 6203 - Method of assessment
The assessment shall be made by recording the liability of the taxpayer in the office of the Secretary in accordance with rules or regulations prescribed by the Secretary. Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Method of Assessment : 2013-03-08
- Method of Assessment : 2008-12-19
- Method of Assessment : 2007-08-24
- Method of Assessment : 2002-09-27
- Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) : 2001-09-14
- Lien for Taxes (Lien Right v. No Lien Right) : 2001-09-14
- Release of Lien or Discharge of Property : 2001-09-14
- Method of Assessment : 2001-09-14
- Procedures : 2001-09-14
- Notice and Demand for Tax : 2001-09-14
- Assessment Authority : 2001-06-08
- Authority to Make Credits or Refunds : 2001-06-08
- Abatements : 2001-06-08
- Amounts Treated as Overpayments : 2001-06-08
- Method of Assessment : 2001-06-08
- Assessment or Collection After Limitation Period : 2001-06-08
- Time and Place for Paying Tax Shown on Returns : 2001-06-08
- Method of Assessment : 2001-04-06
- Procedures : 2001-04-06
- Method of Assessment : 2001-02-02
- Procedures : 2001-02-02