Assessment is the beginning of the collection process because under the normal rules, a tax may not be collected until it has been assessed. Assessment is a recording of the taxpayer’s name, address, TIN, the taxable period involved, and the nature and amount of the tax liability on an official list in the office of the Secretary. IRC section 6203. Technically, the date of the assessment is the date that an assessment officer signs an Assessment Certificate (form 23-C). [CW] Pg 121. Emphasis mine.

​​​​​​​The key operative word above is NATURE such as, where does the liability derive from?  What fact or evidence that I have been involved in any of the taxable event listed below? [CC]

Estate Tax, 26 U.S.C. §§ 2032A & 2056A, Specifically state who is liable for that tax.

FICA Tax, 26 U.S.C. § 3102(b), Specifically states who is liable for the tax.

Railroad Retirement Tax, 26 U.S.C. § 3202,                 Specifically states who is liable for the tax

Employment Taxes in General, 26 U.S.C. § 3505, Specifically imposes liability

Heavy Trucks and Trailers Excise Tax, 26 U.S.C.§§ 4051 & 4052, impose liability for tax.

Luxury Passenger Automobile Excise Tax, 26 U.S.C. §§ 4002 and 4003, specify both who is primarily liable and who is secondarily liable.

Tire Manufacture Excise Tax, 26 U.S.C. § 4071, Specifically imposes liability

Manufacturers Excise Tax, 26 U.S.C. § 4219, Specifically imposes liability

Tax on Wagers, 26 U.S.C. § 4401    Specifically imposes liability

Wagering Occupational Tax,  26 U.S.C. § 4411, Specifically imposes liability

Vehicle Use Tax, 26 U.S.C. § 4483, Specifically imposes liability

Tax on Petroleum, 26 U.S.C. § 4611, Specifically imposes liability

Tax on Chemicals, 26 U.S.C. § 4662, Specifically imposes liability

Excise Tax on Failure to Satisfy Continuation Coverage Requirements of Group Health Plans, 26 U.S.C. § 4980B, Specifically imposes liability

Tax on Contributions to Qualified Employer Pension Plans, 26 USC. § 4972 , Specifically imposes liability

Excise Tax on Failure to Meet Certain Group Health Plan Requirements, 26 USC § 4980D, Specifically imposes liability

Excise Tax on Failure of Applicable Plans Reducing Benefit Accruals to Satisfy Notice Requirements, 26 U.S.C. § 4980F, Specifically imposes liability

Gallonage Tax on Distilled Spirits, 26 U.S.C. § 5005, Specifically imposes liability

Gallonage Tax on Wines, 26 U.S.C. § 5043, Specifically imposes liability

Storage Tax on Imported Distilled Spirits, 26 U.S.C. § 5232, Specifically imposes liability

Tax on Wine Imported in Bulk, 26 U.S.C. § 5364, Specifically imposes liability

Tax on Beer Imported in Bulk,, 26 U.S.C. § 5418, Specifically imposes liability

Excise Tax on Manufacture of Tobacco Products, 26 U.S.C. § 5703, States who is liable

Tax on Purchase, Receipt, Possession or Sale of Tobacco…, 26 U.S.C. § 5751, End of list​​​​​​​

E. By plain language Congress has limited IRS’ assessment authority.

            4.49 Statutory grant of assessment authority limits said authority of the IRS to taxes “which have not been duly paid by stamp.”

§ 6201 Assessment Authority.

            (a) Authority of Secretary.-The Secretary is authorized and required to make the inquiries, determinations, and assessments of all taxes (including interest, additional amounts, additions to the tax, and assessable penalties) imposed by this title, or accruing under any former internal revenue law, which have not been duly paid by stamp at the time and in the manner prescribed by law. Such authority shall extend to and include the following:

            (1) Taxes shown on returns.-The Secretary shall assess all taxes determined by the taxpayer or by the Secretary as to which returns or lists are made under this title. (Emphasis added)

1939 IRC § 3640 Assessment authority. The Commissioner is authorized and required to make the inquiries, determinations, and assessments of all taxes and penalties imposed by this title, or accruing under any former internal revenue law, where such taxes have not been duly paid by stamp at the time and in the manner provided by law.”

4.50 In § 6201(a) above, underlining, italics, and bold emphasis is employed. In italics is the person who can assess taxes. Underlined is the title containing the taxes that can be assessed, and in bold is the qualifier which designates what sort of taxes in “this title” can be assessed under such authority. Only that authority, “such authority,” that limited authority, is extended to subparagraph (1). Predecessor section 3640 of the 1939 Code does not have such a subparagraph (1) to lend the IRS the semantic leeway for the expansion of § 6201’s application to “returns or lists.”

26 CFR 301.6201-1 Assessment authority.-(a) In general. The District Director is authorized and required to make all inquiries necessary to the determination and assessment of all taxes imposed by the Internal Revenue Code of 1954 or any prior internal revenue law. 

            4.51 The obvious limitation present in statute is destroyed by this regulation under § 6201. The phrase “which have not been” is simply read in error by the courts as “which are not.” Petitioner is not engaged in a taxable activity that requires payment of liabilities by stamp. The authority to make an assessment of liability against the Petitioner is derived solely through regulatory deviation from the statute. This is a flagrant abuse of authority by the IRS or Secretary and serves to destroy the restrictions built into § 6201 as written by Congress.

            4.52 This regulatory omission of the term “stamp” is key, the source of IRS’ assessment authority is a mere regulation, just as in Brown where such a contrivance was held to be an invalid basis for tobacco regulation due to a lack of statutory authority upon which to rest it. Regulation cannot deviate from statute or it is void. The Secretary of the Treasury is bound by statute. Congressional intent is the deciding factor in considering the validity of a regulation. ^[1] What does not exist in statute does not exist at all. ^[2] For this reason, 26 CFR 301.6201-1(a) and any assessment not of taxes “duly paid by stamp” must be declared null and void as beyond the statutory authority of the IRS to so promulgate or initiate. “Our tax system is based upon voluntary assessment and payment, not upon distraint.” ^[3] Under statute, this is indeed true.