{"id":332,"date":"2011-05-18T19:52:23","date_gmt":"2011-05-18T19:52:23","guid":{"rendered":"http:\/\/www.pauljjhansen.com\/?p=332"},"modified":"2014-04-17T21:27:02","modified_gmt":"2014-04-17T21:27:02","slug":"6203-method-of-assessment-they-have-a-duty","status":"publish","type":"post","link":"http:\/\/www.pauljjhansen.com\/?p=332","title":{"rendered":"6203 Method of assessment, they have a duty."},"content":{"rendered":"<p><em>26 <\/em><em>USC<\/em><em> \u00a7 6203 Method of assessment<\/em><\/p>\n<p><em>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. <strong><span style=\"text-decoration: underline;\">Upon request of the taxpayer, the Secretary shall furnish the taxpayer a copy of the record of the assessment;<\/span><\/strong><\/em><\/p>\n<p>&#8230;among the rules or regulations prescribed by the Secretary, per the directive reflected at 26 USC \u00a7 6203, we find:<\/p>\n<p><em>26 <\/em><em>CFR<\/em><em> \u00a7 301.6203-1 Method of assessment <\/em><\/p>\n<p><em>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 <\/em><em>Service<\/em><em> <\/em><em>Center<\/em><em> servicing his district. <strong>The assessment shall be made by an assessment officer signing the summary record of assessment.<\/strong> The summary record, through supporting records, <strong>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<\/strong>, and in all other cases the amount of the assessment shall be the amount shown on the supporting list or record. <strong>The date of the assessment is the date the summary record is signed by an assessment officer.<\/strong> If the taxpayer requests a copy of the record of assessment, he shall be furnished a copy of <strong>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.<\/strong><\/em><\/p>\n<p>Click <a title=\"INFO\" href=\"http:\/\/freeinhabitant.info\/?p=25\">HERE<\/a> to view the list of foundational information created by Lawyer Paul John Hansen to aid in independence from the US System.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>26 USC \u00a7 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, &hellip; <a href=\"http:\/\/www.pauljjhansen.com\/?p=332\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[92],"tags":[],"_links":{"self":[{"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/posts\/332"}],"collection":[{"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=332"}],"version-history":[{"count":3,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/posts\/332\/revisions"}],"predecessor-version":[{"id":1012,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=\/wp\/v2\/posts\/332\/revisions\/1012"}],"wp:attachment":[{"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=332"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.pauljjhansen.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}