(a) Authority of Secretary. The Secretary
is authorized and required to make the
inquiries, determinations, and assessments of all taxes 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 provided by law. Such authority shall extend to and include the following:
(1) Taxes shown on return. 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.
(2) Unpaid
taxes payable by stamp.
(A) Omitted stamps.
...
(B) Check or Money Order not duly paid. ...