# 27 CFR § 70.72: Method of assessment

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/ecfr-27-70.72

## Section

- **Citation:** 27 CFR § 70.72
- **Heading:** Method of assessment
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** September 22, 2026
- **Source:** Publisher's official text
- **Location:** Title 27—Alcohol, Tobacco Products and Firearms > CHAPTER I—ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY > SUBCHAPTER F—PROCEDURES AND PRACTICES > PART 70—PROCEDURE AND ADMINISTRATION > Subpart D—Collection of Excise and Special (Occupational) Tax > Assessment

## Text

The assessment shall be made by an appropriate TTB officer signing the summary record of assessment. The summary record, through supporting records, 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, and in all other cases the amount of the assessment shall be the amount shown on the supporting list or record. The date of the assessment is the date the summary record is signed by an appropriate TTB officer. If the taxpayer requests a copy of the record of assessment, the taxpayer shall be furnished a copy of 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.
(26 U.S.C. 6203)
[T.D. ATF-251, 52 FR 19314, May 22, 1987. Redesignated and amended by T.D. ATF-301, 55 FR 47606, 47612, Nov. 14, 1990; T.D. ATF-450, 66 FR 29025, May 29, 2001]

## Nearby sections

- [27 CFR § 70.51 § 70.51 Collection authority.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.51.md)
- [27 CFR § 70.52 § 70.52 Signature presumed authentic.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.52.md)
- [27 CFR § 70.61 § 70.61 Payment by check or money order.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.61.md)
- [27 CFR § 70.62 § 70.62 Fractional parts of a cent.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.62.md)
- [27 CFR § 70.63 § 70.63 Computations on returns or other documents.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.63.md)
- [27 CFR § 70.64 § 70.64 Receipt for taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.64.md)
- [27 CFR § 70.65 § 70.65 Use of commercial banks.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.65.md)
- [27 CFR § 70.71 § 70.71 Assessment authority.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.71.md)
- [27 CFR § 70.72 § 70.72 Method of assessment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.72.md)
- [27 CFR § 70.73 § 70.73 Supplemental assessments.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.73.md)
- [27 CFR § 70.74 § 70.74 Request for prompt assessment.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.74.md)
- [27 CFR § 70.75 § 70.75 Jeopardy assessment of alcohol, tobacco, and firearms taxes.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.75.md)
- [27 CFR § 70.76 § 70.76 Stay of collection of jeopardy assessment; bond to stay collection.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.76.md)
- [27 CFR § 70.77 § 70.77 Collection of jeopardy assessment; stay of sale of seized property pending court decision.](https://www.frixlaw.com/law-library/statutes/ecfr-27-70.77.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/ecfr-27-70.72. Check the current official text before relying on it. Not legal advice.