---
type: "LegalText"
title: "26 U.S.C. § 6202"
description: "Establishment by regulations of mode or time of assessment"
jurisdiction: "us"
corpus: "united_states_code"
kind: "code_section"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
chapter_number: "63"
chapter_name: "ASSESSMENT"
section: "6202"
citation: "26 U.S.C. § 6202"
status: "current"
release_point: "119-100"
release_date: "2026-06-26"
source: "official"
source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
source_identifier: "/us/usc/t26/s6202"
source_file: "data/legal/raw/us/code/title-26/usc26.xml"
source_hash: "f352afd4c60302db0a3261058af013711be5fb97db6cf9baa330b3762d90825e"
raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
text_hash: "e0e4815471eae650416f62b41dc08ccbd1f8da67ce4949d8fc7ce660e42574a3"
retrieved_at: "2026-07-04"
confidence: "official"
tags: ["legal", "us-code"]
---

# 26 U.S.C. § 6202 - Establishment by regulations of mode or time of assessment

## Text

If the mode or time for the assessment of any internal revenue tax (including interest, additional amounts, additions to the tax, and assessable penalties) is not otherwise provided for, the Secretary may establish the same by regulations.

(Aug. 16, 1954, ch. 736, 68A Stat. 768; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

Editorial Notes

Amendments1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary”.