I am not a Tax Lawyer, Nor do I play Dan Evans on the internet.
I am not a Certified Public Accountant, Nor do I play Paul Thomas on the internet.
I am not an Enrolled Agent, Nor do I play Richard Macdonald on the internet.
DO NOT TAKE MY WORD FOR ANYTHING ON THIS PAGE.
Go look it up for yourself.
Adding to what you know from reading chapter 2;
The underlined point of assessing taxes NOT shown on a return will be specifically covered later.
In the case of an amount of tax shown on a return, that is the amount to be accessed. In other words, there is no official assessment until AFTER you figure out what you "believe" your tax is and put it on a Form 1040.
Remember, we are looking at a government action. The government, its officers, agents, and employees can NOT take any action in regard to a Citizen unless authorized by law to do so. Authority MUST trace ALL the way back to the U.S. Constitution (Fundamental or Supreme Law). Any break in the chain of authority removes actions from the legal category and places it in the illegal category. With that said, on the next page we shall examine the Secretary's authority to assess a tax.